(1) Let "乙" be A.
∵ “甲” is 20% more than "乙"
∴ “甲” = A × (1+20%) =1.2 A
∴ The percentage
=A ÷ 1.2 A × 100%
=83.33% (correct to 2 decimal places)
(2) Let the number be x.
2/3 x - 60 × 20% = 7
2/3 x - 12 = 7
2/3 x = 19
x = 19 ÷ 2/3
x = 28.5