Answer :
The greatest common factor of 40 and 44 is 4.
44 = 4 x 11
40 = 4 x 10
44 + 40 = (4 x 11) plus (4 x10) = 4 times (11+ 10)
44 = 4 x 11
40 = 4 x 10
44 + 40 = (4 x 11) plus (4 x10) = 4 times (11+ 10)