81040 ÷ 5 = 16208 R0
We're going to perform division on 81040 with 5 as the divisor.

Step 1:
5 goes into 8 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 5 from 8 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 5

Step 2:
5 goes into 31 6 times with a remainder of 1.
Write down 6 as next digit of of the result. 
Result so far: 16
Subtract 30 from 31 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 5

Step 3:
5 goes into 10 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 162
Subtract 10 from 10 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 5

Step 4:
5 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 1620
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 5

Step 5:
5 goes into 40 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 16208
Subtract 40 from 40 to get 0.

The final result is 16208 with a remainder of 0.