40532 ÷ 8 = 5066 R4
Let's divide 40532 by 8.

Step 1:
8 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 / 8

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

Step 3:
8 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of of the result. 
Result so far: 50
Subtract 0 from 5 to get 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 8

Step 4:
8 goes into 53 6 times with a remainder of 5.
Write down 6 as next digit of of the result. 
Result so far: 506
Subtract 48 from 53 to get 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 8

Step 5:
8 goes into 52 6 times with a remainder of 4.
Write down 6 as next digit of of the result. 
Result so far: 5066
Subtract 48 from 52 to get 4.

The final result is 5066 with a remainder of 4.