**Always convert
a percent to a decimal first even if you need he answer to be a fraction.**

When
converting a decimal to a fraction just put the number over a 1 with
as many zeroes as there are numbers after the decimal.

This
.0405 becomes 405/10000 - the first zero is not necessary.

When
converting a fraction to a decimal divide the numerator by the denominator
- remember the invisible decimal.