The number A is 26 more than 40% of the number B, the number A is 40, what is the number B?
甲数比乙数的40%多26，甲数是40，乙数是多少．
<gadget id="calculator">40 - 26</gadget>
<output>14</output>

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

<gadget id="calculator">14 / (2/5)</gadget>
<output>35</output>

<result>35</result>