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It is: 235-35.25 = 199.75
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105 - 15% = 89.25
5.40 - 15% = 4.59
7.2% of 235 = 16.92 or 1,692%
59.01% of 235 = 59.01% * 235 = 0.5901 * 235 = 138.6735
70% of 235 = 70% * 235 = 0.7 * 235 = 164.5