let's use some amount.... hmmm say "b", to get its percentage.
[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{140\% of b}}{\left( \cfrac{140}{100} \right)b}\implies \cfrac{14}{10}b\implies \cfrac{7}{5}b\implies 1\frac{2}{5}b[/tex]
