Question

How do you calculate percentage

Answer 1

$\frac{13[tex] \frac{100x}{100x} = \frac{1196}{100x}$}{100} = \frac{x}{92} [/tex]   

you would cross multiply top left to bottom right.
then you would do same to bottom left to top right.
then you would divide number by number and variable.
in the end you would get you answer. 
may be confusing but it works.

Answer 2

First: work out the difference (increase) between the two numbers you are comparing. Then: divide the increase by the original number and multiply the answer by 100. if its negative then it's a percentage decrease