To simplify the given expression [tex]\( 120 - 40 \div 4 \times 6 \)[/tex], you should follow the order of operations, often remembered by the acronym PEMDAS (Parentheses, Exponents, Multiplication and Division (from left to right), Addition and Subtraction (from left to right)).
According to this order, the first step is handling any division or multiplication as they appear from left to right.
The expression contains a division and a multiplication:
[tex]\[ 120 - 40 \div 4 \times 6 \][/tex]
The first step is to divide 40 by 4:
[tex]\[ 40 \div 4 = 10 \][/tex]
So, the first step in simplifying the expression is to divide 40 by 4.