Let's solve both parts of the question:

a) Change 14 out of 40 to a percentage:

To convert a fraction to a percentage, you divide the numerator by the denominator and then multiply by 100.

$\frac{14}{40} \times 100 = 35\%$

So, 14 out of 40 is 35%.

b) Change 36 out of 60 to a percentage:

$\frac{36}{60} \times 100 = 60\%$

So, 36 out of 60 is 60%.

Would you like more details on these steps? Here are five related questions to practice:

1. How do you change 25 out of 50 to a percentage?
2. If 8 out of 20 is a percentage, what is the result?
3. What percentage is 45 out of 90?
4. Convert 18 out of 72 to a percentage.
5. How do you find the percentage of 27 out of 45?

Tip: Always remember, percentage = $\left(\frac{\text{part}}{\text{whole}}\right) \times 100$.