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Here's an easy way to interpret the problem. In problems such as those, "is" means =, and "of" means x. So, it would look like: 8=.4Xx (to know how to convert percents into decimals, just take the number in front of the percent sign, which is 40, put a decimal at the end of the number, 40., then move the decimal two places to the right, which would then be .40, or .4 for short.) Then, multiply.4 with x, so the problem should then look like: 8=.4x(if any number is being multiplied by a variable, just take the number and place it in front of the variable. For example: 23 times x equals- 23x. Simple!) After that, divide both sides by the number with the variable: .4x/.4=8/.4 Since .4x and .4 are being divided and are the same nuber, the answer is, of course, 1. Don't forget to put the variable! 1x=8/.4 Now, to divide these numbers, just lay them out as usual. 8/.4 We want all of these numbers to be a whole number, so move the decimal to the right until it's a whole number. 8/4.0 (or, just 4) But, also, since we moved the decimal one place to the right for the 4, we also need to do that to the 8. 8 .0/4 But, wait! There's an empty digit space there! If that happens, put a zero in that spot. 80.0/4 (or, just 80) Now, the rest is history! 80 divided by 4 is 20! So now, put your answer as: 1x=20 But remove the 1, as it's not simplified. x=20 There you have it! I hoped this helped!