The problem requires us to find the percentage of girls who did not pass the examination in a class where 60% are girls, and the difference in number between girls and boys and passing information is provided.
\( 0.2N = 30 \). Thus, \( N = \frac{30}{0.2} = 150 \).
\( \frac{68}{100} \times 150 = 102 \).
\( 102 - 30 = 72 \).
\( \frac{18}{90} \times 100 = 20\% \).
Thus, the percentage of the girls who do not pass is 20%.
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