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\frac{40+1}{10}-\frac{1\times 10+4}{10}
Multiply 4 and 10 to get 40.
\frac{41}{10}-\frac{1\times 10+4}{10}
Add 40 and 1 to get 41.
\frac{41}{10}-\frac{10+4}{10}
Multiply 1 and 10 to get 10.
\frac{41}{10}-\frac{14}{10}
Add 10 and 4 to get 14.
\frac{41-14}{10}
Since \frac{41}{10} and \frac{14}{10} have the same denominator, subtract them by subtracting their numerators.
\frac{27}{10}
Subtract 14 from 41 to get 27.