[tex]\bf \begin{array}{|c|ll} \cline{1-1} \textit{a\% of b}\\ \cline{1-1} \\ \left( \cfrac{a}{100} \right)\cdot b \\\\ \cline{1-1} \end{array}~\hspace{5em}\stackrel{\textit{40\% of 130}}{\left( \cfrac{40}{100} \right)130}\implies \stackrel{\stackrel{26\cdot 2}{\downarrow }}{52}[/tex]
