Expressed as a proper fraction in its simplest form, by dividing the numerator and denominator by 4, 28/40 = 7/10 or seven tenths.
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9/40 is already simplified.
28/42 = 2/3
28/7 = 4
28/35 = 4/5.
no 31 over 40 cannot be simplified. it can't be simplified because when you divide 40 by 31 you get 1.290322581. as you can see: not a whole number. to know if any fraction can be simplified when you divide them (denomiantor or bottom number first) the outcome must be a whole number.