Here is an approach to calculating percent with 16 practice problems to solidify the skill. Two examples demonstrate dividing by 100 to get one percent and then multiplying by the percentage in question to get the solution. Learners find 30, 60, 45, and 12 percent of various whole numbers, some with units attached. Although this strategy works, consider providing this memorable motto for a different approach: "is over of times percent over one hundred." This encourages kids to say the equation aloud ("What is 30 percent of 140?") and simply plug in the numbers to solve.