Okay 39 is 150% of what number? so like remember whenever you see percent you have to divide by 100
so let's start
First. we have 150% so let's divide 150%/100=1.5
Second. you will multiply 1.5*39= 26%
and you can also do it like easy way.
39/150=0.26
0.26/100=26
39 is 26% of 150
hope i help :p