26 is 66.67% of 39.
Step 1: Translate the words into an equation.
26 | is | what percent | of | 39 |
26 | = | x | $ \cdot $ | 39 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 26 &= x \cdot 39 \\[1.2 em] 39 \cdot x &= 26 \\[1.2 em] x &= \dfrac{ 26 }{ 39 } \\[1.2 em] x &= 0.6667 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.6667 = 0.6667 ~~\cdot~~ 100 \% = 66.67 \% $$