40674 ÷ 9 = 4519 R3
Let's divide 40674 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 (6) of the dividend behind the 4 and repeat the process: 46 / 9

Step 3:
9 goes into 46 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 45
Subtract 45 from 46 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 9

Step 4:
9 goes into 17 1 times with a remainder of 8.
Write down 1 as next digit of of the result. 
Result so far: 451
Subtract 9 from 17 to get 8.
Bring next digit (4) of the dividend behind the 8 and repeat the process: 84 / 9

Step 5:
9 goes into 84 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 4519
Subtract 81 from 84 to get 3.

The final result is 4519 with a remainder of 3.