40÷5= 8 You have to see how many time 5 can go into 40
1. see how many times 5 goes into 4 none so the first number is 0
2. then you see how many time 5 can go into 0 o times
3. so you have to see how many time you can count 5 into 40
(count by 5's) 5,10,15,20,25,30,35,40 that should be 8 times total!