Answer :

Let C = degrees Celsius and F = degrees Fahrenheit [tex]C = (F - 32) \times \frac{5}{9}\\\\ [/tex] [tex]= (-40 - 32) \times \frac{5}{9}\\\\[/tex] [tex]= (-72) \times \frac{5}{9}\\\\[/tex] [tex]= -\frac{360}{9} \\\\[/tex] [tex]= -40[/tex]
[tex]^{\circ}C=(^{\circ}F-32)\cdot\dfrac{5}{9}\\\\ ^{\circ}C=(-40-32)\cdot\dfrac{5}{9}\\ ^{\circ}C=-72\cdot\dfrac{5}{9}\\ ^{\circ}C=-8\cdot5\\ ^{\circ}C=-40[/tex]