40768 ÷ 9 = 4529 R7
We're going to perform division on 40768 with 9 as the divisor.

Step 1:
9 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 9

Step 2:
9 goes into 40 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 4
Subtract 36 from 40 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 9

Step 3:
9 goes into 47 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 45
Subtract 45 from 47 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 9

Step 4:
9 goes into 26 2 times with a remainder of 8.
Write down 2 as next digit of of the result. 
Result so far: 452
Subtract 18 from 26 to get 8.
Bring next digit (8) of the dividend behind the 8 and repeat the process: 88 / 9

Step 5:
9 goes into 88 9 times with a remainder of 7.
Write down 9 as next digit of of the result. 
Result so far: 4529
Subtract 81 from 88 to get 7.

The final result is 4529 with a remainder of 7.