(a) We are at the percentage of 12.5 which equates to 39. The general formula of getting percentages is:

For this problem, we have N = 12.5 and the percentage result is 39. We are looking on percent, wherein the derive equation to solve this is:

We substitute the given on the problem, getting:

This answer is not yet in terms of %. We multiply it by 100% to write it in percent notation, hence, the answer in part (a) would be 3.12 x 100% = 312%,
(b) For this part, we are looking at N. Hence, the equation that we will use is:

Before calculating, we must adjust first the percent into number notation, that is, divide it by 100%. We can say that 42.5% is also equal to 0.425. Therefore, the value of N in this problem is:

Answers:
(a) 312%
(b) 48.4