$40 \div 4-3(9-2)$
So, the final answer is \(\boxed{-11.0}\)
Step 1 :First, solve the operation inside the parentheses: \(9-2 = 7\)
Step 2 :Then, multiply the result by 3: \(3 \times 7 = 21\)
Step 3 :Next, divide 40 by 4: \(40 \div 4 = 10.0\)
Step 4 :Finally, subtract the two results: \(10.0 - 21 = -11.0\)
Step 5 :So, the final answer is \(\boxed{-11.0}\)