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To multiply the percentages, we first convert them to decimal form.
23% can be expressed as:
\[
23\% = \frac{23}{100} = 0.23
\]
114% can be expressed as:
\[
114\% = \frac{114}{100} = 1.14
\]
Now, we will multiply these two decimal values together:
\[
0.23 \times 1.14
\]
Calculating this gives:
\[
0.23 \times 1.14 = 0.2622
\]
To express \(0.2622\) as a percentage, we multiply by 100:
\[
0.2622 \times 100 = 26.22\%
\]
Thus, the final answer in simplified percentage form is:
\[
\boxed{26.22\%}
\]