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]