Problem: two numbers are less than a third number by 40 % and 47 % respectively . how much per cent is the second number less than the first ?
Rationale: "here , x = 40 and y = 47 therefore second number = [ [ ( 100 - y ) / ( 100 - x ) ] x 100 ] % of first number = [ [ ( 100 - 47 ) / ( 100 - 40 ) ] x 100 ] % of first number i . e , 88.3 % of the first . answer : b"
annotated_formula: multiply(subtract(add(40, const_1), 40), const_10)