Question 52353
It really makes no difference where the negative sign is placed!

Look:

{{{-(a)/(b)}}} = {{{(-a)/b}}} = {{{a/(-b)}}} All of these are equivalent expressions.
For your problem:
1) {{{(-40)/5 = -8}}}
2) {{{40/(-5) = -8}}}
3) {{{-(40)/5 = -8}}}