40767 ÷ 4 = 10191 R3
Let's divide 40767 by 4.

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

Step 2:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 10
Subtract 0 from 0 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 4

Step 3:
4 goes into 7 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 101
Subtract 4 from 7 to get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 4

Step 4:
4 goes into 36 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 1019
Subtract 36 from 36 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 4

Step 5:
4 goes into 7 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 10191
Subtract 4 from 7 to get 3.

The final result is 10191 with a remainder of 3.