In order to figure this out you can divide 9 3/4 and 1/4 because you want to know how many sets of 1/4 fits into 9 3/4. 9 3/4 ÷ 1/4 = 9 3/4 · 4 = 39/4 · 4 = 39 SO the answer is 39.
5% is 0.05 in decimals. To get 5% of M, multiply it. To convert a percentage into decimals, divide the number by 100. 20/100 is 0.2. 0.2 is the tip. Do the same as 0.05 and add in the actual cost of the meal (M). Check image