$\"\"$

The statement is “ $\"\"$ ”.

$\"\"$ (Product of two same signs is positive)

$\"\"$ (Rewrite the $\"\"$ )

$\"\"$ (Cancel common terms) $\"\"$

$\"\"$ (Multiply: $\"\"$ )

$\"\"$ (Associative property of multiplication: $\"\"$ )

$\"\"$ (Product of different signs is negative)

$\"\"$ (Multiply: $\"\"$ ) $\"\"$

The product is – 40c.