Explain why an account balance less than - 40 dollars represents a dept greater than 40 dollars.

A number less than - 40 has an absolute value greater than 40.

For example a number less than - 40 could be - 41. - 41 has a greater absolute value but is actually smaller than - 40.

A person whose bank balance is less than - 40 is in worse shape than the person who is - 40. The person at - 40 needs 40 dollars to bring their account to 0. The person at - 41 needs 41 dollars to bring their account to 0. They have a greater debt.