27 and 1/2 times
40 ÷ 27 = 1 with remainder 13 or 1.481 times.
Exactly 9 times
29 with remainder 1.
1 with remainder 15.
11, remainder 1
11, remainder 1
1 with remainder 21.
1 remainder 27.
1 with remainder 27.
27, remainder 1
27 times with a remainder of 1