It already is a decimal unless you mean a repeating decimal, it would be .26 with a line over the number.
Whats item 2? there’s no context
I’m not rly sure what it means by flipping the card …. I’m assuming there’s more to this question but if it’s what I think it is the only way this equation will be true is by switching the + Symbol to - (subtraction) which would be 1-2= 3-4 since it would 1=1 making the equation true