It's simple, there is a ton
Multiply all the numbers by 2: 20m - 80
or Divide all the numbers by 2: 5m- 20
or Multiply all the numbers by 3: 30m - 120
138,000/ 128,000 = 7.8125% Just divide new value into old value
Answer: 12
Explain: Hope this helps!
Writing it as a decimal would be 3.85 you just divide it