Actually, 40 is divisible by 7. Any number is divisible by 7. However, 7 does not go into forty evenly. Your quotient would have a remainder since 7 cannot go into 40 an even number of times.
7 goes into 40 5 times evenly (7x5=35) 40-35 is five, so 40 divided by 7 is 5 (remainder 5)
~theLocoCoco
