1. **State the problem:** We need to find the area of a parallelogram with a base of 8 cm and a height of 5 cm. 2. **Formula for the area of a parallelogram:** $$\text{Area} = \text{base} \times \text{height}$$ 3. **Important rule:** The height must be perpendicular to the base, which is given as 5 cm. 4. **Calculate the area:** $$\text{Area} = 8 \times 5$$ 5. **Simplify:** $$\text{Area} = 40$$ 6. **Final answer:** The area of the parallelogram is **40 cm²**.