To determine the number of moles of a gas, we need to have an expression that relates the pressure, temperature and volume of the system. For simplification, we assume that this gas is ideal so we use the equation PV=nRT. We calculate as follows:
PV=nRT
n = PV / RT
n = 235000(1.48x10^-4) / (8.314)(40+273.15)
n = 0.01336 mol