Final answer:
19 is 23% of 82.61.
Step-by-step explanation:
To translate the given statement into an equation, we can use the following formula:
x = (p% of y)
In this case, we are trying to find 'y', so the equation becomes:
y = (19 / 23) * 100
Therefore, 19 is 23% of 82.61.
Learn more about Translating percentages into equations