40623 ÷ 7 = 5803 R2
Let's divide 40623 by 7.

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 (2) of the dividend behind the 0 and repeat the process: 2 / 7

Step 4:
7 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 580
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 7

Step 5:
7 goes into 23 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 5803
Subtract 21 from 23 to get 2.

The final result is 5803 with a remainder of 2.