No, 201 percent is not the same as 21 percent.
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(7 percent of 21) - (4 percent of 21) = 0.63
21 percent is 21% or 21/100.
Finding 3 percent of a number is the same as multiplying it by 0.03. In this instance, 0.03 x 700 = 21.
57 percent of 21 is 11.97
21/0.15 = 140 Therefore, 21 is 15 percent of 140.