Number A is 28, which is 12 more than 40% of Number B. What is Number B?
甲数是28，比乙数的40%多12，乙数是多少？
<gadget id="calculator">28 - 12</gadget>
<output>16</output>

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

<gadget id="calculator">16 / (2/5)</gadget>
<output>40</output>

<result>40</result>