There are several ways to work out percentages. First however we have to determine 60% of 400 before we subtract it. So an easy way to do this is work out 10% of 400, which is 40 as we just divide 400 by 10, then multiply this 40 by 6, which is 240 (so we have now worked out 60%). Now we just subtract 240 from 400, which is 160. So our final answer is £160.