7/8
(find a common multiplier. in this case, 5 goes into both 35 and 40 so simply divide each number by 5.)
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The reduced fraction for 40 over 100 is 2/5
189 and 40 have no factor in common and so the fraction cannot be reduced.
The simplest form of 35/40 is 7/8. You just divide the 35 and the 40 by 5. Hope I helped :-)
35/40 is equivalent to 7/8 in its lowest terms
7/8