135 is 35% more than the original, or 135% of the original number. To get from 135 to the original number, you need to divide by 1 plus 35% or 1.35. Dividing 135 by 1.35 will give you the original 100.
Reducing 135 by 35% reduces by 35% of 135, not 35% of 100.
and will show the result to you as 125 
.
and open the file you want to change.
Step2. Double-click on the cell where you want the total to appear.
Step3. Press the = key on the keyboard. This tells Excel that you are entering a formula into the cell.
Step4. Enter the formula, then press Enter. Follow the steps below for an example.
Step5. Enter an opening parenthesis character: (.
Step6. Enter a cell name. For example: =(E2.
Step7. Press the + key.
Step8. Enter another cell name and a closing parenthesis character: ). For example: =(E2+E3).
Step9. Enter a minus sign and a third cell name. For example: =(E2+E3)-E4.
Step10. Press the Enter key to accept the formula. The cell will display the sum of the first two cells minus the third cell.
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Usually answered in minutes!
To add 35% multiply by 1.35. To take the 35% off divide by 1.35 (135%/135 = 100%)
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