1. **State the problem:** Simplify the expression $5 \times 8 \div 4 + (-12)(-3) - 13$ and express the result in lowest terms if fractions appear. 2. **Recall order of operations:** Use PEMDAS (Parentheses, Exponents, Multiplication and Division from left to right, Addition and Subtraction from left to right). 3. **Calculate multiplication and division from left to right:** $$5 \times 8 = 40$$ $$40 \div 4 = 10$$ 4. **Calculate the product of the negative numbers:** $$(-12)(-3) = 36$$ 5. **Substitute back into the expression:** $$10 + 36 - 13$$ 6. **Perform addition and subtraction from left to right:** $$10 + 36 = 46$$ $$46 - 13 = 33$$ 7. **Final answer:** $$33$$ Since the result is an integer, no fractions need simplification.