40 is greater because we can easily see that 1/4 is not a whole number that is less than 40 and the 40/14 will be changed into a lesser mixed number which again, is less than 40.
398,422 = 390,000
I wrote how to do it on another one of your questions. :)
Divide 5/6 and then divide 6/7 and then pick a fraction in between that range
