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60.88 rounded to the nearest whole number is 61
24/61 = 0.39344.... = 39.34% (rounded to one-hundredth of a percent).
tan(61°) = 1.80405 (rounded)
It is then 61 because .2 is less than .5
The answer is 42.5 %. To get the answer, you divide 35 by 61, which gives you just over 0.57. You then subtract that number from 1.0, which gives the answer of 42.5 percent. You can check this method on your calculator by putting in 61 minus 42.5 percent, which will give you 35.08, which is rounded down to 35. Practice this with other numbers, and you will understand it better.