To write a percent as a fraction in lowest terms, first remember that a percent is a ratio that compares a number to 100. In this case, 40% can be written as the ratio 40 to 100 or [tex]\frac{40}{100}[/tex]. Notice however that [tex]\frac{40}{100}[/tex] is not in lowest terms so we need to divide the numerator and the denominator by 20 which gives us [tex]\frac{2}{5}[/tex].
