Ответ:

\(5\frac{1}{8}=\frac{41}{8}\), \(3\frac{2}{5}=\frac{17}{5}\).

\(\frac{41}{8}-\frac{17}{5}=\frac{205-136}{40}=\frac{69}{40}\).

\(\frac{69}{40}:\frac{3}{40}=\frac{69}{40}\cdot\frac{40}{3}=23\).

Ответ: 23.