40676 ÷ 7 = 5810 R6
Alright, let's work through the division of 40676 by 7 step by step.

Step 1:
7 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 / 7

Step 2:
7 goes into 40 5 times with a remainder of 5.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 35 from 40 to get 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 7

Step 3:
7 goes into 56 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 58
Subtract 56 from 56 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 7

Step 4:
7 goes into 7 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 581
Subtract 7 from 7 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 7

Step 5:
7 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 5810
Subtract 0 from 6 to get 6.

The final result is 5810 with a remainder of 6.