"of" in this problem means to multiply
Therefore;
3% of 300 means (.03) X (400) = 12.00 = 12
also
3% of 400 means (3/100) X (400) = 1200 / 100 = 12
3%=3/100 or .03
.03*400=12
3% of 400= 12
12 400 x .03%
3% = 0.03 (the decimal form: same thing basically)
of=multiplication
Since you can't multiple percents, the new equation is this:
0.03 x 400=???
I hope you can do the rest
i'm not sure but i think its 12.
400 x 0.03 = 12
400 x .3%
12.00
