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B.
[tex]0.65 \times y = 40 \\ y = \frac{40}{0.65} [/tex]
C.
[tex].45 \times x = 72 \\ x = \frac{72}{.45} \\ x = 160 \\ 45 \: percent \: of \: 160 \: is \: 72[/tex]