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well put 40 (.4) over 100: 40/100, simplify it by 2 (divide 40 by 2 and divide 100 by 2) which turns into 20/50 you can divid this by 5. (20/5 and 50/5) which turns into 4/10 you can divid both by 2 (4/2 and 10/2) which equals 2/5.

40/100= 2/5 simplified.

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