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Translate into a proportion. Do not solve. 21.6 is what percent of 55

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x-number\ of\ percent\\\\\begin{array}{ccc}55&-&100\%\\\\21.6&-&x\%\end{array}\Rightarrow(55)/(21.6)=(100)/(x)\to\boxed{(21.6)/(55)=(x)/(100)}