Convert to decimal: Step 1: Convert the percentage to a decimal.To find a percentage of a number, first convert the percentage to a decimal by dividing by 100.Calculation: 97.5÷100=0.975
Multiply by number: Step 2: Multiply the decimal by the number to find the percentage of it.Now, multiply the decimal obtained by the number to get the percentage value.Calculation: 0.975×40=39
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