| ∴ 16% | = | 16 / 100 |
| = | (4 × 4) / (4 × 25) | |
| = | 4 / 25 |
| ∴ 37.5% | = | 37.5 / 100 |
| ⇒ 37.5% | = | 375 / 1000 |
| = | (125 × 3) / (125 × 8) | |
| = | 3 / 8 |
| ∴ 250% | = | 250 / 100 |
| = | (5 × 50) / (2 × 50) | |
| = | 5 / 2 |





| Pass marks | = | (185 + 15) |
| = | 200 | |
| ∴ 40% of x | = | 200 |




| Then, A's income | = | Rs. 160. |
| If A's income is Rs. 160, then B's income | = | Rs. 100 |
| If A's income is Rs. 100, then B's income | = | Rs. ( × 100) |
| = | Rs. 62.50. | |
| ∴ B's income is less than A's income by (100 – 62.50 ) | = | 37.5 % |