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The percent change is the increase or decrease in the value of a quantity. If the new value is larger than the original value then it is a percent increase and if the change in value is lesser than the original value it is called a percentage decrease

Discount is a percentage of the original price that is subtracted from the price of the item the final price is called selling price. It is a percent of the decrease in the cost.

We are given the following price and the discount percentages:

Athletic shoes: $59.99

discount: 40%

The discount is 40% of the price. We will subtract this amount from the original price.

So If xrepresents the new price after subtracting the discount then we have:

$\begin{array}{l}x=\text{Cost-Discount}\%\text{ofCost}\\ x=\$59.99鈭�40\%脳\$59.99\\ x=59.99鈭�\frac{40}{100}脳59.99\\ x=59.99鈭�0.40脳59.99\\ x=59.99鈭�23.996\\ x=\$35.994\end{array}$

Thus, the discounted price of the athletic shoes is $35.994.