The GCF of 42 and 45 is 3.
42/3 = 14
45/3 = 15
42/45 = 14/15
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39/45 = (3*13)/(3*15) = 13/15
40% = 0.40 = 40/100 = 2/5 in its simplest form
Well, honey, 28 over 27 is already in its simplest form. It's not like that fraction is going to the gym to work out and get any simpler. So just leave it be and let it live its best fraction life.
0.0075
0.0137