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"Percent" means "out of 100", so you know that your denominator is 100, and your numerator is 140 (140/100). 140 is over 100 by 40, so as a result, 1 would be your whole number (because 1 whole is 100/100), 40 would be your numerator, and you always keep your same denominator, 100.

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Q: How do you change 140 percent to a fraction or mixed number?
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