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What is 75% of 40?
75% is 75 parts in 100. This means for every 100 you take 75. What will you take in 40 then ?
75/100 is equivalent to three quarter (3/4)
Three quarters of 40 is 30.
Thus, ##75% of 40## = ##75/100 times 40## =##3/4 times 40##
This is 30 (##30/40 = 3/4##, agree?)