40/27 is in its simplest form.
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27/40 is in lowest terms-- it is already in what I would call simplest form. You can convert it to a decimal : .0675 or to a percent: 6 3/4 % but these expressions are not inherently simpler. They may be mere convenient for certain computations.
27/40
9/40 can't be simplified any more than it already is.
40 / 5 = 8 45 / 5 = 9 Therefore: 8/9 (eight over nine) is the simplest form.
37 over 40.