If you look at a multiplication table you can find 14 and 28 on the 1 and 2 line. Any of the other matching numbers like 2 and 4, 3 and 6 etc would also be equivalent. That's a neat way to use the multiplication table.
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They are: 14/28 = 7/14 and 1/2
Some equivalent fractions of 14/40 are: 7/20 = 21/60 = 28/80
equivalent fractions for 3/7 = 6/14, 9/21, 12/28...
Equivalent fractions include 3/7, 6/14, 9/21 and 12/28
28% = 28/100 = 14/50 = 7/25