27

75% |

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When dividing a number by a percentage, convert the percentage to a fraction, flip the denominator and the numerator of the fraction, and then multiply the flipped fraction by the number.
For example, if you want to divide 10 by 20%:

- Convert 20% to a fraction (i.e., =20100)15
- Flip the fraction (i.e., )51
- Multiply the number by the fraction (i.e., 10 x = 50)51