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percents are always calculated out of 100, so when you turn 5% into a fraction you're almost always going to take that percent and divide it by 100,

like this: 5% →5/100 or 10%→10/100

Just remember though that sometime you might need to simplify that fraction,

like this: 5/100→1/20 or 10/100→1/10

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Q: How do you calculate 5 percent as a fraction?
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