Break 40 into 10 × 4, then divide step by step.<br><br>
&bull; 16 ÷ 40 = 16 ÷ (10 × 4) = 16 ÷ 10 ÷ 4<br>
&bull; 16 ÷ 10 = 1.6<br>
&bull; 1.6 ÷ 4 = 0.4<br><br>
Final Answer: First blank = 4, second blank = 1.6, third blank = 4