Verified Answer :

36 ÷ 40 
36 ÷ 0.4 
90

36 is 40% of 90

iGreen

36 is 40% of what number?

'is' indicates an equal sign

40% = 0.40

'of' indicates multiplication

'what number' indicates an unknown value we can represent with 'x'

36 = 0.40 * x

36 = 0.40x

Divide 0.40 to both sides:

x = 90

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