1st answer - he'd pay $751
2nd answer -
40,023,032 = (4 x 1000000000) + (0 x 100000000) + (0 x 10000000) + (0 x 1000000) + (2 x 100000) + (3 x 10000) + (0 x 1000) + (0 x 100) + (3 x 10) + (2 x 1)
5/68
5 can go into 68 13 times with a remainder of 3
So we add a decimal point and a zero.
Carry the 3 and zero down making 30
5 can go into 30 6 times making the answer 13.6