7% is equal to .07 and 7/100. A percentage is out of a hundred. If you ever get 100% on a test, that means you got 100 out of 100 points. 7% is really 7 out of a hundred, so you divide by 100, or move the decimal point to the left twice.
9.3% would be 0.093 and 9.3/100. Since they probably don't want a decimal in the numerator, you can multiply the top and bottom of the fraction by 10 to move the decimal to the right and get 93/1000. There is a decimal in 100 and all whole numbers, you just can't see them. They're at the very end. So "100." is the same as "100"
131% would be 1.31 because you only move the decimal to the left twice. As a fraction, it would be 131/100. If they want you to simplify so it's not an improper fraction(when the number on top is bigger than the number on the bottom), then make it 1 and 31/100.
Hope this helps.