Percentages in the Real World Examples Page 7

After a particularly nice lunch, your bill comes to $44.75. You and your two friends split the bill equally. How much do you each owe? (Don't forget to add in a 20% tip!)

Since we are dealing with a real life situation, it’s totally acceptable to round the amount to $45, an easy number to split in thirds.

Also, you can either calculate the tip before you split the bill, or after you split it. Either way, you’ll get the same answer.