38 is what percent of 40?

(1) 95%

Explanation

We will look for the key words is, of, and what percent in the percent sentence and translate them to mathematical symbols to form a percent equation.  Then we can solve the equation to find the unknown percent.

First, we translate the percent sentence

38 is what percent of 40?

38 = x • 40

On the right side of the equation, the unknown number x is multiplied by 40.  To undo the multiplication by 40 and isolate x, we divide both sides by 40.

$\frac{38}{\color{red}{40}} = \frac{x \cdot 40}{\color{red}{40}}$

We can simplify the fraction on the right side of the equation by removing the common factor of 40 from the numerator and denominator.  On the left side, we perform the division indicated by the fraction bar.

$\require{cancel} 0.95 = \frac{x \cdot \cancel{40}^1}{\cancel{40}_1}$

Since we want to find the percent, we need to write the decimal 0.95 as a percent.

0.95 = x

To write 0.95 as a percent, multiply it by 100 by moving the decimal point two places to the right, and then insert a % symbol

We have found that 38 is 95% of 40.