Step 1: Identify the number of decimal places

The decimal 40 has 0 decimal places.

Step 2: Multiply by the appropriate power of 10

Multiply by 10⁰ = 1 to eliminate the decimal point.

40 × 1 = 40

Step 3: Write as a fraction

Step 4: Simplify the fraction

Find the greatest common divisor (GCD) of 40 and 1.

GCD(40, 1) = 1

Divide both the numerator and denominator by the GCD: