we are given

we can use long division method
Firstly, we will try to make denominator either 10 , 100 , 1000 , 10000 form
and then we can put decimal accordingly
Here , we are given 40 in the denominator

so, we will multiply both top and bottom by 25


now, we can put decimal to three places because we have 1000 in bottom
so, we get
...............Answer