40 percent of 5 dollars is 2 dollars. If you are referring an item that costs 5 dollars and is on sale for 40% off, then you should subtract that 2 dollars and your final cost would be 3 dollars.
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40 percent off of 109 dollars is 43.6 dollars.
120.00 dollars with 35 percent off is 78.00 dollars.
4 percent off of 295 dollars is $11.8.
9 percent off of 1200 dollars is 0.09*1200 or 108 dollars.
60% off 140 dollars is 84 dollars.