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
...............Answer