Theory
A percentage of an amount means a part out of 100 of that amount.
10% means one tenth, so divide by 10.
5% is half of 10%. 1% is one hundredth, so divide by 100.
For non-calculator questions, build percentages from easy parts. For example, 35% = 30% + 5%.
For calculator questions, change the percentage to a decimal and multiply by the amount.
For example, 35% of 80 can be done as 0.35 x 80.