For example, 19% is 19/ 100.

Of course, sometimes it can be regarded as a decimal for the convenience of calculation.

Such as 20% = 0.20.

19%÷ 12= 19/ 100 ÷ 12 = 19/ 1200

( 1-5%)/5

= 1/5-5%/5

= 1/5- 1%

= 1/5- 1/ 100

=20/ 100- 1/ 100

= 19/ 100

It can also be like this:

( 1-5%)/5

=95%/5

= 19%

Note: If the result uses a percentage sign, you can first multiply and divide the number before the percentage sign, and then add the percentage sign.