It is: (320-32)/320 times 100 = 90% decrease
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100% of 320 is 320 and 10% is a tenth of this, which is 32.
It is: 5% decrease
32% of 1000 = 320
48 x 100/320 = 48 x 10/32 = 1.5 x 10 = 15
It is: (105-32)/105 times 100 = 69.5% decrease rounded