Al P. answered 11/28/17
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"Percent" is just fancy for "per 100", so we can always write a given percentage value as a fraction:
40% = 40/100
Now, a fraction is nothing more than an unperformed division, and carrying out that division gives you the equivalent decimal value:
40/100 = 0.40 (divide by 100 —> just move the decimal point two places to the left)
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With a little practice you will be going directly from given percentage value to its decimal equivalent. I just showed the intermediate step to help you understand.