Step 2 Divide the percentage by 100 to convert it to a decimal. So 40 would be 40 divided by 100 or40. See Rounding issues below for more information.
Reverse percentages are used when the percentage and the final number is given and the original number needs to be found.
For example if a tip 6 percent was added to the bill to make it 115 work out 15 100 015. It will not work if you just increase 235 by 30 as you are taking the 30 from a different number. The answer would be wrong. Divide by the decimal form Divide the given final value by the decimal form from Step 2.