40 is 40.
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9/40 is already simplified.
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.
1 37/40 cannot be simplified any further, it is a mixed number. It may also be expressed as 77/40 as an improper fraction.
It is -13/40
12/40 factor out 4 4*3/4*10 as same factors 4 can be eliminated, top and bottom 3/10 ----------------simplified