By the law of sines,
[tex]\dfrac{\sin\angle A}a=\dfrac{\sin\angle B}b=\dfrac{\sin\angle C}c[/tex]
The interior angles of any triangle sum to 180 degrees in measure, so we know
[tex]m\angle A=(180-85-40)^\circ=55^\circ[/tex]
Then
[tex]\dfrac{\sin55^\circ}a=\dfrac{\sin85^\circ}{26}\implies a\approx21[/tex]
and
[tex]\dfrac{40^\circ}c=\dfrac{\sin85^\circ}{26}\implies c\approx17[/tex]
