The simplest fraction from a percentage is to take the percent, and put it over 100. For instance, 25% is 25/100. Since this is not the simplest fraction, you can reduce it to the lowest possible form by the ordinary means. To do that, you simply divide both by the same number. For instance, I can't divide 25 by 2, but I can divide it by 5, with the result of 5. I can also divide 100 by five, with the result of 20. That makes 5/20. Then I can further reduce the fraction again by dividing 5 by 5, which makes 1, and 20 by 5 which makes 4. This means I was able to reduce the fraction to 1/4. Since 1 cannot be divided, we have the simplest possible fraction.
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101 percent in fraction form = 101/100
236 percent as a fraction in simplest form is 59/25
272 percent as a fraction in simplest form is 68/25
7 percent as a fraction in simplest form is 7/100
175 percent in fraction in simplest form = 7/4