The number of A is 27, which is 5 more than 40% of the number of B. What is the number of B?
甲数27，比乙数的40%多5，乙数是多少？
<gadget id="calculator">27 - 5</gadget>
<output>22</output>

<gadget id="calculator">40 / 100</gadget>
<output>2/5 = around 0.4</output>

<gadget id="calculator">22 / (2/5)</gadget>
<output>55</output>

<result>55</result>