need help with budgetary cushion

and no its not 203.3% or 203.32%

One objective of a municipal bankruptcy settlement is to adjust the entity's obligations to the point where there is a reasonable likelihood that it will be financially viable. The city of Detroit, Michigan filed for bankruptcy in mid-2013 and emerged in late 2014. Assume these are excerpts from the Census Bureau's QuickFacts (accessed August 2017) and from Detroit's financial statements for the fiscal year ended June 30, 2016, the first full year after Detroit emerged from bankruptcy. Calculate the following ratios: Property tax collection rate Budgetary cushion % Operating margin % Pension funded ratio: General employees Pension funded ratio: Police and Fire %