We know that 38 is equivalen to the 95 % of some x number. So, we can state the folowing rule of three:
[tex]\begin{gathered} 38\text{ ------ 95 \%} \\ x\text{ -------100 \%} \end{gathered}[/tex]By cross-multiplying these numbers, we have
[tex](95\text{ \%)}\times x=38\times\text{ 100\%}[/tex]Then, by dividing both sides by 95 %, we get
[tex]\begin{gathered} x=\frac{38\times\text{ 100\%}}{\text{ 95 \%}} \\ x=40 \end{gathered}[/tex]Therefore, the number is: 40