Find common factors for the numerator and denominator.  12 and 40 are both even so they are multiples of 2.  They are also multiples of 4. Divide both by 4 and the result is 3/10.  Since 3 is a prime number this can't be reduced further.
                    
                
            
                    
        
                  Find the highest denominator which is 4. 4 goes into 12 is 3 and 4 goes into 40 is 10. Therefore 3/10 is your answer
                
        
                  12 to 3
                                    
                            
        
                  3/8
                                    
                            
        
                  3/10
                
        
                  12/40 = 3/10 = 0.3
                
        
                  



