actual yield and theoretical yield are usually different.
the percentage yield of product = actual yield / theoretical yield x 100%
the theoretical yield is 53.8 g
and percentage yield - 73.6 %
from the theoretical yield only 73.6 % of that amount is in the actual yield
therefore actual yield is 73.6 % of 53.8 g
actual yield - 53.8 x 73.6% = 39.6 g
actual yield is 39.6 g