32 is 40 percent of what number ?

Finding 32 is 40 percent of what number 

Method 

1. 40 percent means 40/100 = 0.4
2. Now 40 percent of a number means 0.4 x.
3. is in mathematical form means =
4. Therefore 32 = 0.4x
5. 32/0.4 = x
6. 320/4 = x
7. Therefore number is 80
8. 32 is 40 % of 80