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40-\frac{1}{5}
Reduce the fraction \frac{20}{100} to lowest terms by extracting and canceling out 20.
\frac{200}{5}-\frac{1}{5}
Convert 40 to fraction \frac{200}{5}.
\frac{200-1}{5}
Since \frac{200}{5} and \frac{1}{5} have the same denominator, subtract them by subtracting their numerators.
\frac{199}{5}
Subtract 1 from 200 to get 199.