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Subtracting 109 percent from 115 gives 115 x (1 - 109/100) = 115 x (-0.09) = -10.35.
$92.65
109 - 60% = 109 x (1 - (60/100)) = 109 x 0.4 = $43.60
A quick way for me to calculate 25% off is to break it down to two 10%'s and one 5%. I will show you how I do this. 10% off $109.00 is easy. We just move the decimal point one numeral to the left. $10.90 5% is half of $10.90 or $5.45. So, we add $10.90 plus $10.90 plus $5.45 to figure out 25% off. $27.25 is 25% off of $109 giving you a sale price of $81.75 after the 25% is taken off.
$21.8 109x.2=21.8