Example 1.   Your clothes shop is having a sale. 65% of the price of a skirt is £26. What was the original value before the sale?

( 26 × 100 ) ÷ 65 = 2600 ÷ 65 = 40.

So the original price of the skirt was £40

Example 2.   Your shop is having a sale. 80% of the price of a coat is £88. What was the original value before the sale?

( 88 × 100 ) ÷ 80 = 8800 ÷ 80 = 110.

So the original price of the coat was £110