$$\left. \begin{array} { l } { x 8 } \\ { - 40 } \\ { + 40 } \\ 4 \end{array} \right.$$
$40x_{8}$
$$-40=-2^{3}\times 5$$ $$40=2^{3}\times 5$$ $$4=2^{2}$$
$$40x_{8}$$
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$x_{8},\ -40,\ 40,\ 4$