Example 3:

To write a decimal from a percent:

The team won 86% of the games.

• First, write the decimal as a fraction with 100 as the denominator.

  

• Then write the fraction as a decimal.

  

Example 4:	To write a percent from a fraction by making an
	equivalent fraction with 100 as the denominator:

 of a group of horses are black.

• First, find a number that the original denominator 5 can be multiplied by to equal the new denominator 100.  5 × 20 = 100

  

• Then multiply the numerator by the same number and put the product in the other numerator space.

  

Since  is 40%,  of the horses is 40% of the horses.