1. **Problem statement:** Evaluate the expressions for given values of $x$. 2. **Expression a:** Given $x=40$, evaluate $$\frac{1}{5}x + 14$$. 3. **Step 1:** Substitute $x=40$ into the expression: $$\frac{1}{5} \times 40 + 14$$ 4. **Step 2:** Calculate $$\frac{1}{5} \times 40 = 8$$. 5. **Step 3:** Add 14: $$8 + 14 = 22$$ 6. **Answer for a:** $$22$$ 7. **Expression b:** Given $x=60$, evaluate $$\frac{2}{3}x - 9$$. 8. **Step 1:** Substitute $x=60$ into the expression: $$\frac{2}{3} \times 60 - 9$$ 9. **Step 2:** Calculate $$\frac{2}{3} \times 60 = 40$$. 10. **Step 3:** Subtract 9: $$40 - 9 = 31$$ 11. **Answer for b:** $$31$$