2 is 40% of 5.
Step 1: Translate the words into an equation.
| 2 | is | what percent | of | 5 |
| 2 | = | x | $ \cdot $ | 5 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 2 &= x \cdot 5 \\[1.2 em] 5 \cdot x &= 2 \\[1.2 em] x &= \dfrac{ 2 }{ 5 } \\[1.2 em] x &= 0.4 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.4 = 0.4 ~~\cdot~~ 100 \% = 40 \% $$