We are given a fraction to work with. We will set our given fraction equal to another fraction with 100 in the denominator. We must then figure out what operation makes the two denominators equal each other.
In the first example, we can see that 20 x 5 will give us 100. Since we know that we're multiplying the denominator by 5, we must also multiply the numerator by 5. Once we've done that, we get our final answer. We just have to make sure that we label it as a percentage.
In the second and third example, they start by reducing the given fraction because 8 does not go into 100 evenly (nor does 40). Once they have 3/4, (3/10) they can begin the problem similarly to what they've done in the first example.