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To take a percentage of a number, multiply the number by the decimal equivalent of the percentage, which is the percentage divided by 100. 25 percent of 15 = 15 x 0.25 = 3.75
This is simply because percentage means per 100.
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Take the 9 and divide it by 40. Then take the result and multiply by 100 to obtain the percentage. So, (9/40)*100 = 22.5%.