May = $24,890 May can be described as 100% (the starting amount) We are increasing this amount by 4.9% 100% + 4.9% = 104.9% We want a number that we can multiply by the original amount to get the new value To turn a percentage into a multiplier, we divide by 100 104.9 / 100 = 1.049 Now, multiply 1.049 by the May sales to get the expected amount for June $24,890 x 1.049 = $26,109.61 Expected Sales in June = $26,109.61