step one: you divide 40 into 1700 step two: you find the closest number that goes into 1700 which is 4 so 40×4= 160 step three: then you subtract 1700 from 160 and you'll get 100 step four: then you'll find the closest number that goes into a 100 and that will be 2 so 40×2=80 step 5: you'll then subtract 100 from 80 and you'll get 20 step 6: you when then add a decimal and add an extra 0 to 1700 so you will now have 17000 you will bring down the 0 to make 20 into 200 and you will find the closest number that will go into 200 which will be 5 cause 40×5= 200 so you're answer will be 42.5units