Respuesta :

100%/x%=40/26
(100/x)*x=(40/26)*x       - We multiply both sides of the equation by x
100=1.53846153846*x       - We divide both sides of the equation by (1.53846153846) to get x
100/1.53846153846=x 
65=x 
x=65

Now we have: 
26 is 65% of 40

Good luck~ Sans