Dividing by four is just one of many possibilities.
12/40 Divide 12 by 49 = 0.3
divide 12 by 40 and multiply by 100, so 12/40x100
40
Divide both by 4 so 12/40 = 3/10
3.3333
You divide by two 24~2=12 40~2=20 Eventually it will be 3 5
45
1/10 of 40 = 4 (divide by 10) so 3/10 of 40 is 4 x 3 = 12.
3.3333
12/40 = 3/10 (divide top and bottom by common factor 4).
You divide by 12.You divide by 12.You divide by 12.You divide by 12.
223.6 divide by 40 = 5.59