1. The problem states: 26% of $c$ is equal to 65% of $d$. We want to find what percent of $c$ equals $d$, i.e., find the number $x$ such that $d = x\%$ of $c$. 2. Write the equation from the problem: $$0.26c = 0.65d$$ 3. We want to express $d$ in terms of $c$: $$d = \frac{0.26c}{0.65}$$ 4. Simplify the fraction: $$d = \frac{\cancel{0.26} \times c}{\cancel{0.65}} = \frac{26}{65}c$$ 5. Simplify $\frac{26}{65}$ by dividing numerator and denominator by 13: $$\frac{26}{65} = \frac{\cancel{26} \div 13}{\cancel{65} \div 13} = \frac{2}{5} = 0.4$$ 6. So, $$d = 0.4c$$ 7. Converting $0.4$ to a percentage: $$0.4 = 40\%$$ 8. Therefore, $d$ is 40% of $c$. Final answer: $\boxed{40}$