Ronaldo
To answer your question, it really doesn't matter if you times them by putting 60 top or bottom. For me, if I see any number ending in 0 I just cancel it: For example, let's take 78% of 40. First, note that the 0 from the 40 will cancel, (78% x 4Ø)/10Ø. After you cancel the zeros you're left with 78% x 4 by 10, so just do 78x4 = 312. Then divide by then, hence, 31.2 so good luck! And just remember, it doesn't matter how you times them. As long as you get the right answer and it's fast.