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Nothing -
as there is no number that goes into both 9 and 40.
Only 1 or 3 goes into 9, and
40 is not divisible by 3 (either 39 or 42 are nearest).
So it stays at 9 / 40
18 = 9 40 20
40/90 = 4/9
5/9
9/10
2/9
9/40 can't be simplified any more than it already is.
9/40
40 / 5 = 8 45 / 5 = 9 Therefore: 8/9 (eight over nine) is the simplest form.
-40/90 = -4/9
9/40 is in its simplest form.