To work out this problem, of course we need to use subtraction, but we will also need multiplication. And, unless you are a genius at working out percentages in your head you will also need a calculator!
To work out 19% of of $423, you turn the 19 into a decimal, which is 0.19, and multiply it by 423:0.19 x 423 = 80.37.
This tells us that out of Wendy's pay, $80.37 is deducted for taxes. To find out what she has left, is a simple case of subtraction:
$423 - $80.37 = $342.63
If you didn't have a calculator, or are happy with making a rough guess, then it's straightforward to find out what, for example, 20% of $420 is. 20% of something is the same as one-fifth of something, so:
420 divided by 20 = 21.
We then multiply by 4, as we need to find out what four-fifths of 420 is (we already have 21, which is one-fifth)
21 x 4 = 84
Therefore, Wendy can make a reasonable guess that $84 of her salary goes toward taxes, knowing the exact amount will be slightly lower given she has round up the percentage from 19% to 20%.
If you'd like to learn more about percentages, read Blurtit answers on the subject at John And Mary Billings Own A Condominium With An Assessed Value Of $110,000. If The Tax Rate Is 25 Mills Per $1.00 Of Assessed Valuation, How Much Tax Do They Pay? and at The tax rate on Ned Topolino's $112,000 vacation home is 25 mills. The property is assessed at full value. How much will Ned pay in taxes this year?
There are lots of maths tutorials on YouTube to help you out with percentages, so why not relax and revise at the same time by watching this film?