To solve this problem, you can set up an equation using the given information.
Let X be the first number, Y be the second number, and Z be the third number.
Then:
X = (1 - 40/100) * Z
Y = (1 - 47/100) * Z
(Y/X) = (1 - 47/100) / (1 - 40/100)
(Y/X) = (53/100) / (60/100)
(Y/X) = (53/60)
Y = (53/60) * X
Therefore, the second number is approximately 88% of the first number