260 is 80% of 325.
Step 1: Translate the words into an equation.
260 | is | what percent | of | 325 |
260 | = | x | $ \cdot $ | 325 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 260 &= x \cdot 325 \\[1.2 em] 325 \cdot x &= 260 \\[1.2 em] x &= \dfrac{ 260 }{ 325 } \\[1.2 em] x &= 0.8 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.8 = 0.8 ~~\cdot~~ 100 \% = 80 \% $$