To find 40 percent of 35, multiply 35 by 0.4. In this case, 35 x 0.4 = 14.
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40% of 35 = 40% * 35 = 0.4 * 35 = 14/1
thats (40/100) * (35/100) = 0.4 * 0.35 = 0.14 = 14 %
35% * 40 = 1400 % = 14
35%
40% of 35 is 14 and so 35-14 = 21