Explanation:

Let's break down the problem and evaluate the options:

- Original equation: 14 + 32 - 56 ÷ 28 × 5 = 40

- Simplify step by step:

- 56 ÷ 28 = 2

- Then 2 × 5 = 10

- So the equation becomes 14 + 32 - 10 = 36, which is not 40.

- Option 1: Swap 28 and 32

- New equation: 14 + 28 - 56 ÷ 32 × 5

- 56 ÷ 32 does not yield an integer and doesn't reach 40.

- Option 2: Swap 5 and 14

- New equation: 5 + 32 - 56 ÷ 28 × 14

- 56 ÷ 28 = 2, then 2 × 14 = 28

- So 5 + 32 - 28 = 9, not 40.

- Option 3: Swap 14 and 32

- New equation: 32 + 14 - 56 ÷ 28 × 5

- 56 ÷ 28 = 2, then 2 × 5 = 10

- So 32 + 14 - 10 = 36, not 40.

- Option 4: Swap 28 and 14

- New equation: 28 + 32 - 56 ÷ 14 × 5

- 56 ÷ 14 = 4, then 4 × 5 = 20

- So 28 + 32 - 20 = 40, which is correct!

- Correct Answer: Option 4