You can also do it in a proportion (which is easier for me personally)
Plus, when it asks you what percent is 23 of 40 then it's waaay easier than multiplying (I'm not sure you can do it any other way besides proportions)
73/100 = x/60 since you dont know what is of 60
cross multiply
100x = 4380
now divide by 100 on both sides
x = 43.8
x = 43.8%
You can also do it in a proportion (which is easier for me personally)
Plus, when it asks you what percent is 23 of 40 then it's waaay easier than multiplying (I'm not sure you can do it any other way besides proportions)
73/100 = x/60 since you dont know what is of 60
cross multiply
100x = 4380
now divide by 100 on both sides
x = 43.8
x = 43.8%