8 is being compared to 20.
\So,8 is the part and 20 is the whole.
\Let n represent the percent.
\The percent proportion is
.
Apply cross product property of equality:
then
.

(Multiply:
)
Apply division property of equality: Divide each side by 20.
\
(Cancel common terms)
(Divide:
)
8 is 40
of 40.