To find more complicated percentages, we need to first be able to convert percentages into fractions. To do this, we take 100 as the denominator and the percentage as the numerator, so 28% = 28/100. Now we can find 28/100 of 160. For this, always divide by the denominator and times by the numerator.160 ÷ 100 = 1.61.6 * 28 = 44.8So 28% of 160 is 44.8