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92% = 0.92
                                                         0.2% = 0.002
                                                        138% = 1.38
                                                      71.02% = 0.7102

                   To convert a percent to a fraction (or mixed number), first convert the percent to a decimal, as
               above, then express the decimal as a fraction (with a visible denominator), and finally, reduce the fraction
               to lowest terms, if needed.

               Example 176. Convert 10.8% into a fraction in lowest terms.
               Solution. We first write 10.8% as a decimal.

                                                       10.8% = 0.108.

               Then, we write the decimal as a fraction with a visible denominator. In this case, because there are 3
               decimal places, the denominator is 1000.
                                                                108
                                                        0.108 =     .
                                                                1000
               Finally, the GCF of the numerator and denominator is 4, so we cancel 4 from both of these numbers,
               obtaining a fraction in lowest terms:
                                                            ✘ ✘✿ 27
                                                   108    ✘ 108        27
                                                        =           =     .
                                                            ✘
                                                             ✘✿ 250
                                                  1000    ✘ 1000      250

               Here are some common percents with their decimal and fractional equivalents (in lowest terms):
                                         1                 1                 1                 1
                            10% = 0.1 =    ,  20% = 0.2 =   ,  25% = 0.25 = ,     50% = 0.5 = .
                                         10                5                 4                 2
                   To convert a fraction to a decimal, we just perform long division.

               Example 177. Convert   1 4  to a decimal.
               Solution. Performing the division 1 ÷ 4, we obtain


                                         0. 2 5
                                  4      1. 00
                                        − 8
                                            20
                                          − 20
                                              0





               Thus  1 4  =0.25.



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