multiply both numerator and denominator by 100. You do this to find a equivalent fraction having 100 as the denominator. The fraction is 40 over 100, 100 represents the whole thing 40 is the part so it's basically part over whole. 40% is your answer. I'm sorry if my explanation made no sense
$45-$3 you would do this to take out the processing fee. $42/ $6 this is because each shirt cost $6 the equation would be (45-3) / 6= 7] your answer would be 7 shirts