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40% of 540 is 378.
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The number of students walk to school is 378.

What is a percentage?

A percentage is a number or ratio that can be expressed as a fraction of 100. Percentage can be calculated by dividing the value by the total value, and then multiplying the result by 100.

For the given situation,

The total number of students = 540

Percentage of students walk to school = 70% = 0.70

Number of students walk to school = [tex]540(0.70)[/tex]

⇒ [tex]378[/tex]

Hence  we can conclude that the number of students walk to school is 378.

Learn more about percentages here

brainly.com/question/1214133

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