Click the Percent Style button Home tab Number group to display the resulting decimal fractions as percentages. On the Home tab in the Number group click the percentage symbol to apply a Percentage format. 75 85 100 etc you can multiply by 100.
Enter the formula C2B2 in cell D2 and copy it down to as many rows as you need.
Enter the number 05327 into cells A2 and B2. This formula divides the value in cell A1 by the value in cell B1. When you want to display a percentage in Excel use the Percentage number format which will automatically display a decimal value as a percentage. To convert the B2 value into percentages you need to apply percentage formatting to this cell.