28/68 = 41.176% (rounded)
5.42857143
68 + 28x - 28 = 236 28x + 68 - 68 -28 + 28 = 236 - 68 + 28 28x = 196 x = 7
68 ÷ 4 = 17
68
68
68/28 = 23/7
28 and 68 are divisible by 4. 68/4 = 16 28/4 = 7
2 with remainder 12.
Since 9 cannot go into 68 evenly, the answer would be 63 with the remainder 5.
96-28 = 68
28