We can do this in 2 different ways.
The longer but often more clear way is to divide 300 by 100 to get 1% then multiply that by 8.
[tex]8( \frac{300}{100} )=24[/tex] -- therefore 8% of 300 is 24.
Alternatively we can just multiply 300 by 0.08
[tex]300*0.08=24[/tex]
