Given problem;
Number of quarters in $40;
To solve this problem;
100cents = $1
In $40, we would have; 40 x 100 = 4000cents
So, divide 4000cents by 25 to obtain the number of quarters in that amount of dollars;
Number of quarters = [tex]\frac{4000}{25}[/tex] = 160
So there are 160 quarters in $40