This document defines percent as "of one hundred" and provides examples of converting between percentages, decimals, and fractions. It explains that to find the percent of a whole number, you multiply the number by the decimal equivalent of the percentage. A four-step process is outlined: 1) recognize "of" means to multiply, 2) change the percent to a decimal, 3) perform the multiplication, 4) place the decimal in the answer. Examples are provided of finding 20%, 40%, and 60% of various whole numbers.