Answer
104
Work Step by Step
We first follow the instructions to plug in 40 for C. When we are simplifying a fraction, we simplify the numbers in the numerator and the denominator before dividing. Once we have simplified the numerator and denominator of the fraction, we divide before we add according to order of operations.
$9(40) \div 5 +32 = 360 \div 5 +32 = 72+32=104$