Why is 20% of 50 the same as 50% of 20?
The order of factors in multiplication doesn’t change the product. Encourage students to expand their understanding of the commutative property of multiplication to include percents. Even though the commutative property doesn’t apply to division and there is division in calculating percentages, x% of y will always equal y% of x. The swap always works and can be used to make mental calculations of percentages even easier.