In this case, we'll have to carry out several steps to find the solution.
Step 01:
Data
a = 40
B = 40°
b = ?
c = ?
Step 02:
α = 40°
a = adjacent
b = opposite
c = hypotenuse
cos α = adjacent / hypotenuse
cos 40 = a / c
cos 40 = 40 / c
c = 40 / cos 40 = 52.2163
sin α = opposite / hypotenuse
sin 40 = b / 52.2163
b = 52.2163 * sin 40 = 33.5640
The answer is:
b = 33.5640
c = 52.2163