Answer :

Take 55 and divide it into 40% by changing 40% into decimal form, (because a percentage is not a whole number), like this: .4. Then, 55/.4, which is 137.5. 
First of all, you must change 40% into a decimal by multiplying by 100⇒.40
Then you divide 55 by .40
55÷.40=137.5
Therefore, 55 is 40% of 137.5

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