To solve you should divide 35 by 20.5. Doing that, don't get a whole number, but a decimal. If you round it to the nearest whole number, it's 170.
The 20.5% can be changed a s 205/1000. You divide 35 the fraction then you will get 170.7317...
20.5% of 35 is calculated by converting the percentage to a decimal (0.205) and then multiplying by 35. The result is 7.175. Therefore, 20.5% of 35 is 7.175.
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