[latex]\begin{array}{ccc}40\%&-&24\\\\100\%&-&x\end{array}\\\\cross\ multiply\\\\40x=24\cdot100\ \ \ /:40\\\\x=\frac{24\cdot100}{40}\\\\x=60\leftarrow Answer[/latex]

Know the key words( is ) means equal ( of ) means to multiply ( percent ) means u have to move the decimal point 2 times to the left. 24 = .40 Is asking u what number Times .40 will give u 24. 60 * .40= 24 Answer: 60