Convert millilitres to litres: 1000 ml = 1 l, so 1 ml = \(\frac{1}{1000}\) l = 0.001 l.<br><br>
• 40 ml = 40 × 0.001 l = 0.04 l<br>
• 1 l 40 ml = 1 l + 0.04 l = 1.04 l<br><br>
Final Answer: 1.04