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27 - x
--------------------
x = 27*100 :95 = 28 40/95 = 28 8/19 %
spr.
28 8/19 *1/100 * 95 = 540/19 * 95 * 1/100 = 540 * 5 * 1/100 = 2700/100 = 27
chyba jest dobrze
27 - x
x = 28,42 %