Oh, isn't that just a happy little question. Any number that can be evenly divided by 40 is a multiple of 40. You can find these numbers by looking for patterns in the multiples of 40, like 40, 80, 120, and so on. Just remember, every number is special in its own way, just like you.
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In order to change 3/40 to a decimal, you would have to divide the numbers. 3 divided by 40 = .075
5 numbers: 32, 36, 40, 44, 48
Technically, there are an infinite amount of numbers that can be divided equally by 5 and 8. But the answer you're probably looking for is 40. And then every number increasing by 40. Ex. 40, 80, 120, 160, 180, etc.
You keep dividing until none of the numerator or denominator can't be divisible by anymore numbers. 40 and 64 can be divided by 8, so the fraction would be 5 over 8. 5 and 8 cannot be divided by anymore numbers.