Complex sentence: As of 2012, it is estimated that 96 per cent of working boys were employed in the wholesale and retail industry in urban areas, followed by 22 per cent in the service industry and 22 per cent in manufacturing.
Split into simpler sentences: As of 2012, it is estimated that 96 per cent of working boys in urban areas were employed in the wholesale and retail industry. The following 22 per cent in the service industry and 22 per cent in manufacturing.