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13. 10% of 40
= 40 × 0.10 = 4

14. 12% of 100
= 100 × .12 = 12

15. 99% of 60
= 60 × .99 = 59.4

16. 100% of 81
= 81 × 1 = 81

17. 45% of 360
= 360 × .45 = 162

18. 55% of 1,024
= 1024 × .55 = 563.2

19. 45 + n = 97
n = 97 - 45 = 52

20. n - 18 = 100
n = 100 + 18 = 118

21. n - 72 = 91
n = 91 + 72 = 163

22. n + 23 = 55
n = 55 - 23 = 32

23. 5 × t = 105
t = 105 ÷ 5 = 21

24. b ÷ 13 = 8
b = 8 × 13 = 104

25. k × 18 = 90
k = 90 ÷ 18 = 5

26. d ÷ 7 = 8
d = 8 × 7 = 56

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