Punctuation is important! Even in MATH!
The difference of 40 and s, divided by 3.
Difference in math indicates subtraction. Since the comma follows the s; we are subtracting 40 and s:
(40 - s)
Placed within parenthesis since there is another operation.
Now, bring in the "divided by 3." So we are dividing (40 - s) BY 3:
(40 - s)
---------
3
This is a perfectly acceptable expression. It could of course be broken into
40 s
----- - ---
3 3
40/3 doesn't reduce and therefore is a perfectly acceptable answer within this problem!