First, 95% is the same as 95/100, or 0.95. If you then multiply 115 by 0.95 the answer is 109.25. So 109.25 is 95% of 115.
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115/65 x 100 = 176.923076 recurring (that is, 176.923076923076...) percent. Therefore, 115 is 176.923076 recurring percent of 65.
10% of 115 = 10% * 115 = 0.1 * 115 = 11.5
42% of 115= 42% * 115= 0.42 * 115= 48.3
85% of 115= 85% * 115= 0.85 * 115= 97.75
31% of 115 = 31% * 115 = 0.31 * 115 = 35.65