The answer will depend on what you wish to do with the estimates. In most cases 270 and 150 will be satisfactory.
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270 ÷ 3 = 90
20% off of 270:= 20% discount applied to 270= 270 - (20% x 270)= 270 - (54)= 216
Percent means "out of 100" → 146 % = 146/100 = 73/50 = 123/50 → 146 % = 146/100 = 146 ÷ 100 = 1.46
The factors of 146 are 1, 2, 73, and 146. The prime factors are 2 and 732 x 73 = 146
100