What is the percent decrease from 60 to 39?

The percent decrease we are going to use is "x"

If something decreases by 30%, then you are actually multiplying the number by 70%, which is 100% - 30% = 70%.

Therefore:

60 (1 - x) = 39

60 - 60x = 39

-60x = - 21

x = 0.35 or 35%

The percent decreased 35% from 60 to 39