A fraction can have any number at all as its denominator, except zero.
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A percent is a fraction that always has 100 as the denominator (bottom number). So 14% is 14/100 or 0.14.
Any real number can be the denominator in a fraction. A fraction is a way of expressing one number (the numerator, the "top" number in a fraction) by another (the denominator, "bottom number.") So it is possible to have a denominator of 100.
The numerator is the top number, the denominator is the bottom number. I always remembered that the "denominator" was "down".
"Percent" means "out of 100", so you know that your denominator is 100, and your numerator is 140 (140/100). 140 is over 100 by 40, so as a result, 1 would be your whole number (because 1 whole is 100/100), 40 would be your numerator, and you always keep your same denominator, 100.
Get the denominator to be 100.