67040 ÷ 4 = 16760 R0
Let's divide 67040 by 4.

Step 1:
4 goes into 6 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 4 from 6 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 2:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 16
Subtract 24 from 27 to get 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 4

Step 3:
4 goes into 30 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 167
Subtract 28 from 30 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 4

Step 4:
4 goes into 24 6 times with a remainder of 0.
Write down 6 as next digit of of the result. 
Result so far: 1676
Subtract 24 from 24 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 4

Step 5:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 16760
Subtract 0 from 0 to get 0.

The final result is 16760 with a remainder of 0.