23 percent of 432 rounded to the nearest whole number

108 is the correct answer cause 23÷100=0.23 than you do 0.23×432=108

"23 percent of 432 rounded to the nearest whole number"
Whenever you need the percentage of a number, you can find it by muliplying that number by the percentage converted into decimal form.
So in this example, convert 23% to 0.23.  Now multiply:
432 x 0.23 = 99.36
To round to the nearest whole number, you want to round until you have no digits to the right of the decimal point.  99.36 rounds to 99 because the decimal part (.36) of 99.36 is less than .50 .