You're trying to make something hard out of something easy. Stop it !
Your question just about answers itself.
In order to write a percent as a fraction with a denominator of 100:
-- Take the percent.
-- Throw away the percent sign ( % ).
-- Put a denominator of 100 under the number.
-- Reduce the fraction to lowest terms (simplify) if possible.
Examples:
49% = 49/100
97% = 97/100
72% = 72/100 = 18/25
