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\frac{7}{100}-\frac{4000}{100}
Convert 40 to fraction \frac{4000}{100}.
\frac{7-4000}{100}
Since \frac{7}{100} and \frac{4000}{100} have the same denominator, subtract them by subtracting their numerators.
-\frac{3993}{100}
Subtract 4000 from 7 to get -3993.