Interest earned: $40, Principal: $400, Time: 2 years. Find the rate.

1. ∠1 is complementary to ∠2 and ∠3 is complementary to ∠2. subtraction property of equality 2. m∠1 + m∠2 = 90 and m∠3 + m∠2 = 90 substitution 3. m∠1 + m∠2 = m∠3 + m∠2 definition of complementary 4. m∠1 = m∠3 given