Like Charlie says above, two different animals. The '39 pedals are a 1-year-only set-up. The clutch pedal operates the arm pointing upward at the extreme PASSENGER side of pedal set. That's because it operates the clutch arm straight ahead on the left side of the transmission.
1939 Pedals
The '40 pedal set looks more conventional with the clutch pedal rod going straight forward from the clutch pedal toward the new (for '40) extension of the clutch operating mechanism mounted between the frame's "X" and the transmission's clutch release shaft. DD
1940 Pedals Below