40990 ÷ 4 = 10247 R2
Let's divide 40990 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 (9) of the dividend behind the 0 and repeat the process: 9 / 4

Step 3:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 102
Subtract 8 from 9 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 4

Step 4:
4 goes into 19 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 1024
Subtract 16 from 19 to get 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 4

Step 5:
4 goes into 30 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 10247
Subtract 28 from 30 to get 2.

The final result is 10247 with a remainder of 2.