40265 ÷ 9 = 4473 R8
Let's divide 40265 by 9.

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 (2) of the dividend behind the 4 and repeat the process: 42 / 9

Step 3:
9 goes into 42 4 times with a remainder of 6.
Write down 4 as next digit of of the result. 
Result so far: 44
Subtract 36 from 42 to get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 9

Step 4:
9 goes into 66 7 times with a remainder of 3.
Write down 7 as next digit of of the result. 
Result so far: 447
Subtract 63 from 66 to get 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 9

Step 5:
9 goes into 35 3 times with a remainder of 8.
Write down 3 as next digit of of the result. 
Result so far: 4473
Subtract 27 from 35 to get 8.

The final result is 4473 with a remainder of 8.