Fill in the blanks with mathematical multiplication squares in the third grade.
A=400？ B=440
C=40？ D=88
The top is five times that of the bottom, so C=200/5 and A=80X5. According to 120, the last cell is 3 times of 40, 200 is 5 times of 40, and 400 is 10 times of 40. I guess B=40X 1 1 times 1 1=440, so is the next grid.