No
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No, 190 is not evenly divisible by 4.
76. See all you do is move the decimal place one step to the left on the 190 to get 10% and multiply that by 4 to bring it up the 40% 10% of 190 is 19. Multiply by 4 and that's 76 which is 40% of 190.
Yes, 760/4=190
No, 130 is not a multiple of 4 and 4 is not a multiple of 130.
4 times 190 is 760.