if we take 40 to be the 100%, what is 26 off of it in percentage?
[tex]\bf \begin{array}{ccll}
amount&\%\\
\text{\textemdash\textemdash\textemdash}&\text{\textemdash\textemdash\textemdash}\\
40&100\\
26&x
\end{array}\implies \cfrac{40}{26}=\cfrac{100}{x}\implies x=\cfrac{26\cdot 100}{40}[/tex]
