[tex]\quad \huge \quad \quad \boxed{ \tt \:Answer }[/tex]

[tex]\qquad \tt \rightarrow \: 40 = 15\%\:\: of \:\:800/3[/tex]

[tex]\qquad \tt \rightarrow \: 60 = 20\%\:\: of \:\:300[/tex]

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[tex] \large \tt Solution \: : [/tex]

[tex] \textsf{1.) 40 = 15\% of what ?} [/tex]

[tex] \textsf{let the number be x, } [/tex]

[tex]\qquad \sf  \dashrightarrow \: 40 = 15\% \: \: of \: \: x[/tex]

[tex]\qquad \sf  \dashrightarrow \: 40 = \cfrac{15}{100} \times (x)[/tex]

[tex]\qquad \sf  \dashrightarrow \: 40 = \cfrac{3}{20} \times (x)[/tex]

[tex]\qquad \sf  \dashrightarrow \:x = \dfrac{40 \times 20}{3} [/tex]

[tex]\qquad \sf  \dashrightarrow \:x = \dfrac{800}{3} [/tex]

[tex]\qquad \sf  \dashrightarrow \:x \approx266.67[/tex]

[tex] \textsf{Therefore, 40 is 15\% of 800/3} [/tex]

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[tex] \textsf{2.) 60 is 20\% of what ? } [/tex]

[tex] \textsf{let the number be y } [/tex]

[tex]\qquad \sf  \dashrightarrow \: 60 = 20\% \: \: of \: \: y[/tex]

[tex]\qquad \sf  \dashrightarrow \: 60 = \cfrac{20}{100} \times y[/tex]

[tex]\qquad \sf  \dashrightarrow \: 60 = \cfrac{1}{5} \times y[/tex]

[tex]\qquad \sf  \dashrightarrow \:y = 60 \times 5[/tex]

[tex]\qquad \sf  \dashrightarrow \:y = 300[/tex]

[tex] \textsf{Therefore, 60 is 20\% of 300} [/tex]