Bump rubocop from 1.39.0 to 1.40.0

Bumps [rubocop](https://github.com/rubocop/rubocop) from 1.39.0 to 1.40.0.
- [Release notes](https://github.com/rubocop/rubocop/releases)
- [Changelog](https://github.com/rubocop/rubocop/blob/master/CHANGELOG.md)
- [Commits](https://github.com/rubocop/rubocop/compare/v1.39.0...v1.40.0)

---
updated-dependencies:
- dependency-name: rubocop
  dependency-type: direct:development
  update-type: version-update:semver-minor
...

Signed-off-by: dependabot[bot] <support@github.com>

Gemfile.lock

@@ -453,7 +453,7 @@ GEM
     parallel (1.22.1)
     paranoia (2.6.1)
       activerecord (>= 5.1, < 7.1)
-    parser (3.1.2.1)
+    parser (3.1.3.0)
       ast (~> 2.4.1)
     paypal-sdk-core (0.3.4)
       multi_json (~> 1.0)
@@ -599,7 +599,7 @@ GEM
     rswag-ui (2.8.0)
       actionpack (>= 3.1, < 7.1)
       railties (>= 3.1, < 7.1)
-    rubocop (1.39.0)
+    rubocop (1.40.0)
       json (~> 2.3)
       parallel (~> 1.10)
       parser (>= 3.1.2.1)
@@ -609,7 +609,7 @@ GEM
       rubocop-ast (>= 1.23.0, < 2.0)
       ruby-progressbar (~> 1.7)
       unicode-display_width (>= 1.4.0, < 3.0)
-    rubocop-ast (1.23.0)
+    rubocop-ast (1.24.0)
       parser (>= 3.1.1.0)
     rubocop-rails (2.17.3)
       activesupport (>= 4.2.0)