Answer:
40
120 percent (calculated percentage %) of what number equals 48? Answer: 40.
We will write it as a fraction in ordet to solve, that is:

We then operate as follows:

We have this, since 1 integer will be equal as a numerator divided by a denominator with equal values. Examples 1 = 2/2, 1 = 45/45, ...
The perimeter of R is the same as the perimeter of L