a. 35/100 because percentages are out of 100
b.
[tex]124.99 \times 0.35 =43.75[/tex]
[tex]124.99 - 43.75 = 81.24[/tex]
the sale price is $81.24
c.
[tex]81.24 \times 0.05 = 4.06[/tex]
the tax is $4.06
[tex]81.24 + 4.06 = 85.30[/tex]
the sale price plus tax is 85.30
enjoy your skates mate