she pays a State tax of 4%, and we also know that her employer withholds 3040 every year, that means 3040 is 4% of her annual salary.
so, if 3040 is the 4%, and say "x" is the 100%, what is "x"?
[tex]\bf \begin{array}{ccll}
amount&\%\\
\text{\textemdash\textemdash\textemdash}&\text{\textemdash\textemdash\textemdash}\\
3040&4\\
x&100
\end{array}\implies \cfrac{3040}{x}=\cfrac{4}{100}\implies \cfrac{3040\cdot 100}{4}=x[/tex]
