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Percentages are another way of showing a fraction. They treat the whole thing as being made of 100 parts.

To convert to a fraction you use this 100 as the denominator and the actual percentage as the numerator.

You then simplify the fraction if possible.

Example

75% = 75/100.

Simplify: The highest common factor of 75 and 100 is 5. Divide both the numerator and the denominator by 5.

75% = 3/4.

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