Steps:
99 - 74 = 25
__
25 ÷ 99 = 0.25
__ __
0. 25 × 100 = 25.25
__
And thats your answer! 25.25
but you dont really need to put the line on top of the 25 but you still can. tho...
=)
OR
99 - 74
------------ × 100 = 25.25
99
Thats another way to do it...=)