Identify the numerator and the denominator in your fraction. The number on top is the numerator, and the number on bottom is the denominator. For example, in the fraction 35/21, the numerator is 35 and the denominator is 21.
Divide the numerator by the denominator. This quotient is your fraction represented as a decimal. They are two different ways of writing the same number. For example, 35/21 is 1.667
Write the quotient out on paper. Note where the decimal point is.
Write the quotient on paper again, except shift the decimal point two places to the right. Follow it with a percent sign. So 1.667 would become "166.7%." This is the same as multiplying the quotient by 100 and adding a percent sign. It is equal to both the fraction you started with and the decimal you derived.