The number is 200.
To figure this problem out, you would divide the percentage by 100 (Since percents are out of 100) and this will bring you to its decimal= .20. Then you would simply divide 40 by .2 and get 200. To check your answer, just multiply 200 by .2 and it should equal 40.
[tex]20/100=0.20 \\ 40/0.20=200[/tex]
Check: [tex]200*0.20=40[/tex]
