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The Chinese text The Nine Chapters on the Mathematical Art (Jiu Zhang Suan Shu), from between 300 BC and AD 200, is the first example of the use of matrix methods to solve simultaneous equations. (Wikipedia)
To find 31 percent of 200 you will solve it like this: 31% of 200 is: 0.31* 200= 62. Using a calculator will also help.
Simply divide by 10. 20 hundreds equal 20 x 100, or 2,000. Divide 10 into 2000 and you get 200. 200 tens equal 20 hundreds. To check your work ask yourself, does 200 x 10 = 20 x 100? 200 x 10 = 2,000 and 20 x 100 = 2,000. The answer is correct.
To solve, think of it as something (b) over 5 is -40, which means that something divided by 5 is -40, so that something must be 5 times -40 or -200.
20 percent of 1000 = 200 20% of 1000 = 20% * 1000 = 20%/100% * 1000 = 200