[tex]Method\ 1:\\\\\text{What percent of 520 is 40?}\\\\\dfrac{40}{520}=\dfrac{4}{52}=\dfrac{4:4}{52:4}=\dfrac{1}{13}\\\\\dfrac{1}{13}\cdot100\%=\dfrac{100}{13}\%\approx\boxed{7.69\%}\\---------------------\\\\Method\ 2:\\\\\begin{array}{ccc}520&-&100\%\\40&-&p\%\end{array}\qquad\text{cross multiply}\\\\520p=(40)(100)\\\\520p=4000\qquad\text{divide both sides by 520}\\\\p=\dfrac{4000}{520}\\\\p\approx7.69\\\\Answer:\ \boxed{7.69\%}[/tex]
