You put the percentage (without the percent sign) in the numerator, and the number "100" in the denominator. You may want to try to simplify the result.
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27 percent to a fraction = 27/100
60 percent into a fraction is 60/100 or 3/5.
Change the percentage to a decimal by taking the percent and pitting it behind the decimal and to change it to a fraction put the percent under 100
17 percent into a fraction and a decimal = 17/100; 0.17
To change a fraction to a decimal: Perform the indicated division. To change a fraction to a percent: Perform the indicated division. Then multiply the quotient by 100.