When you divide by a fraction, in this case 40 divided by 1 over 4, you multiply by the reciprocal of what you're dividing by, so:
÷

turns into...
·
, or 40 * 4, which equals 160.
With this knowledge, whenever given a set of numbers like you were given, we know that 40 ÷
must be the larger, and 40 ·
must be the smaller.
Therefore, 40 ÷
is the greater number.
Hope this helps! :)