\[\frac{40a^{5}b^{9}}{39c^{6}d^{14}}\ :\left( - \frac{5a^{8}b^{3}}{26c^{12}d^{7}} \right) =\]
\[= - \frac{40a^{5}b^{9} \cdot 26c^{12}d^{7}}{39c^{6}d^{14} \cdot 5a^{8}b^{3}} =\]
\[= - \frac{16b^{6}c^{6}}{3d^{7}a³}\]