26 represent 40%. To find what number represents 100%, we can use the next proportion:
[tex]\frac{26}{x}=\frac{40\text{ \%}}{100\text{ \%}}[/tex]Solving for x,
[tex]\begin{gathered} 26\cdot100=40\cdot x \\ \frac{2600}{40}=x \\ 65=x \end{gathered}[/tex]40% of 65 is 26