To find a percent of a number, multiply the percent by the number.
First we find the number of pennies.
40% of 220 =
= 40% * 220
= 0.4 * 220
= 88
88 coins are pennies.
220 - 88 = 132
132 coins are not pennies.
Now we find 25% of 132.
25% of 132 =
= 25% * 132
= 0.25 * 132
= 33
33 coins are partners.
(Did you mean quarters instead of partners?)