fix `number_to_percentage` with `Float::NAN`, `Float::INFINITY`.

Closes #14405.

This is a follow-up to 9e997e9039435617b6a844158f5437e97f6bc107 to restore
the documented behavior.

Conflicts:
	actionview/CHANGELOG.md
`where.not` adds `references` for `includes`.

Closes #14406.

Conflicts:
	activerecord/CHANGELOG.md