To find out how many buses are needed to transport 400 people, with each bus holding 140 people, you can use the following calculation:
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Divide the total number of people by the capacity of one bus: \[ \text{Number of buses} = \frac{\text{Total number of people}}{\text{Capacity of one bus}} = \frac{400}{140} \approx 2.857 \]
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Since you can't have a fraction of a bus, you need to round up to the next whole number. Therefore, you would need 3 buses to accommodate 400 people.
So, you need 3 buses.