Suppose that 65 is the 100%, then we can find the percentage that is 26 from 65 using a rule of three:
[tex]\begin{gathered} 65\rightarrow100\% \\ 26\rightarrow x\% \\ \Rightarrow x=\frac{26\cdot100}{65}=\frac{2600}{65}=40 \\ x=40\% \end{gathered}[/tex]therefore, 26 is 40% of 65