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Bunuel
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I think this is a high-quality question and I agree with explanation.
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I have edited the question and the solution by adding more details to enhance its clarity. I hope it is now easier to understand.
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I did not quite understand the solution. why was the denominator taken at 200 in (1-x/200) in the 1st step?
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I did not quite understand the solution. why was the denominator taken at 200 in (1-x/200) in the 1st step?

Because b is decreased by x/2 percent, not by x percent.

A decrease of x/2 percent means multiplying by:

1 - (x/2)/100

This simplifies to:

1 - x/200

That is why the denominator is 200.
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