Answer: 72
Step-by-step explanation: so you do a line = line method the lines should look like they are fractions.
you do it for the both numbers the percent is always out of 100.
it should look like this
40% ?
--------- = -----------
100% 180
then you cross multiply 40 and 180 and than divide it by 100. your answer should be 72. you later replace the ? with 72
you know this because It is smaller than 180 and its bigger than the number 40.