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You divide the equivalent positive numbers. Then you add a negative sign to the result.
you change all mixed numbers to improper fractions.
The three fractions whose decimal equivalent is 0.40 are 4/10. 8/20 and 16/40. There are many more fractions that would have the same decimal result.
Same as for addition. Mainly, you have to convert the fractions to equivalent fractions that have the same denominator. After that, it is easy: just subtract the numerators and put the result on top of the common denominator.
By dividing the diameter of any circle into its circumference will always result as pi.