it is 43/50
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21/86 cannot be simplified.
24/86 = 12/43
0.86 = 86/100 = 43/50
.86 is 86/100, but the numerator and denominator are both even, so divide each by 2 to get 43/50, and that is in lowest terms.
percentage = 86%% rate:= 43/50 * 100%= 0.86 * 100%= 86%