40820 ÷ 5 = 8164 R0
We're going to perform division on 40820 with 5 as the divisor.

Step 1:
5 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 / 5

Step 2:
5 goes into 40 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 8
Subtract 40 from 40 to get 0.
Bring next digit (8) of the dividend behind the 0 and repeat the process: 8 / 5

Step 3:
5 goes into 8 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 81
Subtract 5 from 8 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 5

Step 4:
5 goes into 32 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 816
Subtract 30 from 32 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 5

Step 5:
5 goes into 20 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 8164
Subtract 20 from 20 to get 0.

The final result is 8164 with a remainder of 0.