The reduced fraction for 40 over 100 is 2/5
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189 and 40 have no factor in common and so the fraction cannot be reduced.
40 --- 100 reduced would be: 10 --- 25
40 over 100
40/100 simplifies to 2/5
in a fraction it is 40 over 100, but in a decimal it is 0.40 or 0.4