Hi there!

The greatest common factor of 40 and 24 is 8.
8 goes into 40 5 times:
8 goes into 24 3 times.
We can rewrite this expression for distribution using the amount of times 8 goes into both numbers:
8(5 + 3)
Using this, we get:
8(5) + 8(3) = 40 + 24.