Need Help with ID on 1940 Dated Luger Eagle L

[Ridecontrol]

I am planning to sell this 1940 dated Luger but I wanted to be able to accurately describe the item and the magazine (nickel Tube). I would appreciate any help you might provide with regard to variation and potential value on the pistol and the magazine.
All numbers match including the firing pin. I saw no stamped number inside the grips although I did see a very faint written number I thought was "304" but it is very hard to read.
Ken

937 748 4430