This is a very simple equation. If you take 27 and divide it by 60, the answer will be 40%. This is a very simple equation. If you take 27 and divide it by 60, the answer will be 40%. The solution to this problem would then be that “27% of 60” means “27 divided by 60 equals .40.” The solution to this problem would then be that “27% of 60” means “27 divided by 60 equals .40.” You can also write it as follows: $ \frac{x}{y} =\frac{\text{result}}{\text{base}}$ which shows how we first need to multiply x with y, which in our example gives us $\left(\dfrac{x}{y}\right)\$. We know that “$\left(\dfrac{x}{y}\right)\$” is our result, and “$\left(\frac{x}{y}\right)$” is our base. We then need to divide the result by the base in order to find out what percentage it represents: $ \frac{\text{result}}{\text{base}} = x/y$. You can also write it as follows: $\displaystyle \frac{{\boldsymbol {a} }}{{\boldsymbol {b}}= a/b$, which shows how we first need to multiply $\displaystyle {\boldsymbol {a }} with b$, which in our example gives us $\left({\begin{matrix} {\color{