Finding 40 per cent of a number is the same as multiplying a number by 40/100, or 0.4. In this instance, 300 x 0.4 = 120.
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40% = 0.40
40% of 300 is 120. So, 300+120=420
80 x 0.4 = 32
40% = 0.40 = 40/100 = 2/5 in its simplest form
I think its 120 :)