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400-40\times \frac{10}{100}
Add 40 and 360 to get 400.
400-40\times \frac{1}{10}
Reduce the fraction \frac{10}{100} to lowest terms by extracting and canceling out 10.
400-\frac{40}{10}
Multiply 40 and \frac{1}{10} to get \frac{40}{10}.
400-4
Divide 40 by 10 to get 4.
396
Subtract 4 from 400 to get 396.