How to calculate the difference between two cordinates

I need to calculate the difference between the two co-ordinates as mentioned below. The values are left and top positions

Starting Coordinates : 8 , 115

Ending Coordinates : 168, 115

Difference is : 160, 0

and then i need to divide it by 40

So my final result will be : 4,0

Please let me know how can i do it in Jquery.

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