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multiplication is commutative. interpret % as the fraction 1/100.

16 percent of 40 = 16 x 1/100 x 40

40 percent of 16 = 40 x 1/100 x 16

same numbers in any order and you get the same answer when the only operation is multiplication.

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Q: Why is 16 percent of 40 equal to 40 percent of 16?
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