The Tutors4You site has a quick tutorial on calculating percentages. It describes how percentages and fractions are related. If you're OK with fractions, then you'll be OK with percentages.
This would be great to master because you actually will encounter percentages a lot in regular life. Calculating discounts, making sure you don't get surprised when your restaurant bill comes with 12% VAT and 10% service charge, paying for your credit card with a 3.5% interest rate...
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