Percent --> A ratio that compares a number to 100
Ratios and Fractions can both be written as percentages
5 out of 10 is 50% (Ratio)
5/8 is 62.5% (Fraction)
You will notice that in both of these examples that the percentage is put over 100 and then simplified to simplest form. This is the easiest way to convert percentages to fractions.