The panthers won 40 games out of 60, by hypothesis. Let x be the number of matches they will win out of 110 games, if they keep the same rate. We'll use the rule of three:
40 games ---> 60 games x games ---> 110 games
x = (110*40) / 60 x = 4400/60 x ≈ 73.33
So the panthers, at this rate, will win 73 games out of 110.