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180 / 139 = 0.7777%
139% as a fraction in simplest form is 139/100
1.39
-139% or 139%-1.39= -1.39 * 100%= -139% or 139%(There isn't really a negative %, it just means that the answer is lower than the correct value.)
139 x (1 - 30/100) = 139 x 0.7 = 97.3