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Division and percent in MS Excel

DIVISION AND PERCENT
Now move to cell A21 and type in the word Percent. We are going to calculate a percentage to show you how division works and to give you some more practice with numbers. 
Now move to cell C21 and using either the Type-In Method or the Point Method divide (/) the amount for Income in cell C9 by the amount for Expenses in cell C17. Point to cell C21 and click the right mouse button.First point to Format Cells, then the Number tab followed by a click on Percent. Select zero (O) Decimal Places. Click OK. 
[The formula should look like =C9/C17]

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