An easy way to do this question is finding 40% of 120 then subtracting it from $120. This is done in a few ways, i use the unitary method: 120/100= 1% =1.2 x40 to find 40% = $48 120-48= 72 The sale price is 72
OR
multiply 120 by .6 to find the result with 40% taken away