the fraction is 10.5%=0.105 = 20/200
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105% = 21/20 OR 1.05
105% =1.05105/10021/201 1/20
1.05 is 105% and 105/100 or 21/20
105 is an integer and so there is no sensible way to represent it as a fraction.
86% of 105= 86% * 105= 0.86 * 105= 90.3