x/100 = 40/400
Cross multiply
400x = 4000
Divide by 400 on both sides
x = 100
x = 10%
Since 40/400 is 1/10, and 1/10 is equal to 10/100, which is, again, equal to 10%, that means 40 is 10% of 400.
x/100 = 40/400
Cross multiply
400x = 4000
Divide by 400 on both sides
x = 100
x = 10%