a) We have to find what percent of 51 is 127.5.
As 127.5 is larger than 51, we expect a percentage larger than 100%.
We can find the percentage by dividing the part, 127.5, by the total, 51, and multiplying by 100%:

b) We have to find the value x of which 42.5% is equal to 20.67.
We can write this as:

Answer:
a) 127.5 is 250% of 51.
b) 20.67 is 42.5% of 48.63.