First, let’s see what the coterminal angles are for 40°:
Positive: 40+360=400°
Negative: 40-360=-320°
Next we need a graph.

The positive coterminal angle is shown by the red arc which starts at green point Q, goes all the way round anti-clockwise till it meets Q again and passes it to reach red point P. The negative coterminal angle is shown by the clockwise blue arc.