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Piinoy
Only 12 out of 140 people aced the test. Miranda wanted to know the percentage of people who aced the test, so she divided 12/240, which equaled .09, or 9% of students.
A horrible math student took a test worth 140 points.  When the test came back the student only get 12 points right.  His grade was a 9%.

12/140 = .085 which rounds to .09.  Multiply by 100 to get 9%
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