Answer: they are equal
To write a fraction as a percentage the easiest method is if we can change the denominator to 100.
#3/40 xx2.5/2.5 = 7.5/100 = 7.5%#
In many cases that method does not work,
so we can also do this by #xx 100%#
#3/40 xx 100%#
=#7.5%#
Explanation: