The part is 38 and the whole is 40. You need to find the percent.

Let n represent the percent.

Part = percentwhole

            (Substitute part = 38 and whole = 40)

       (Divide each side by 40)

                (Cancel common terms)

               (Divide: )

  (Multiply with 100 and add percent sign)

                (Multiply: )

38 is 95 of 40.