(A) Let the number be $x$.Given that $40 \%$ of $x = 360$.Therefore,$\frac{40}{100} \times x = 360$.$x = \frac{360 \times 100}{40} = 9 \times 100 = 90

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(A) Let the number be $x$.Given that $40 \%$ of $x = 360$.Therefore,$\frac{40}{100} \times x = 360$.$x = \frac{360 \times 100}{40} = 9 \times 100 = 900$.Now,we need to find $15 \%$ of this number $x$.$15 \%$ of $900 = \frac{15}{100} \times 900 = 15 \times 9 = 135$.