The tip of a bill is normally a percentage of the bill, in this case 20%.
To take 20% of 23.00, we first divide the percentage by 100 and drop the percentage sign:
[tex]20\%=\frac{20}{100}=0.2[/tex]Now, we multiply this by the amount we want to take the percentage of, that is, 23.00:
[tex]23.00\cdot0.2=4.6[/tex]So, the tip will be $ 4.60.