Suzanne’s cellphone bill is $71 per month, and she spends $169 per year on student health insurance. on an annual basis, the money spent on her cellphone bill is % of the money spent on her health insurance.

So it's basically a fraction!
Her cellphone bill / Insurance bill
71/169 = 0.4201183431952662
Round it to 0.42
To make a decimal a fraction you simply move the decimal over two spots to the right. Making your answer 42%