The fraction 17/40 cannot be reduced any more.
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.425 is 17/40 as a fraction in its simplest form
The simplified fraction of 300 over 40 is 15/2
17.5% = 7/40
40/40 = 1/1 in fraction, 1.0 in decimal and 100% in percentage
40% = 40%/100% = 4/10 in fraction = 0.4 in decimal