Well, let's imagine 148 as a big, happy tree in a meadow. If we gently take away 13.5, it's like a little bird flying away for a moment. So, 148 decreased by 13.5 is 134.5, just a small change in our peaceful landscape.
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The factor tree for 148: 148 74,2 37,2,2
148 written as a fraction in simplest form is 148/1
148 % is 148/100 or 37/25 or 1 12/25
148 over 251 = 148/251. It cannot be reduced any further since the greatest common factor of 148 and 251 is 1.
75% of 135 = 75% * 135 = 0.75 * 135 = 101.25