Step-by-step explanation: I would advise writing out the equation
by simply reading the problem from left to right and solving it from there.
So for this problem we have "what percent."
Since "percent" means over 100 and "what"
means x, "what percent" would be x/100.
The word "of" means times, 300 is 300, "is" means equals, and 26 is 26.
So we have x/100 ยท 300 = 26.
We can rewrite this problem as 300x/100 = 26.
To get rid of the fraction, we multiply both sides
by 100 and we have 300x = 2600.
Dividing both sides by 300, you can use a calculator to
find that x = 8.66666 which rounded to 8.67.
So 8.67% of of 300 is 26.