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Of in algebraic expression means multiply, so:
295 x 140%(simply 1.40)=413

Hope this helps =)
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Finding the percentage :  

Percentage = rate x base
                  = 140% x  295

" move the decimal point two places to the left and drop the percent sign
starting at the zero then move to the left or you can multiply the number by 0.01 "
                  = 1.4 x 295 = 413

                = 140% of  295 is 413

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