Answer: 1. We assume, that the number 38.25 is 100% - because it's the output value of the task.2. We assume, that x is the value we are looking for.3. If 38.25 is 100%, so we can write it down as 38.25=100%.4. We know, that x is 85% of the output value, so we can write it down as x=85%.5. Now we have two simple equations:1) 38.25=100%2) x=85%where left sides of both of them have the same units, and both right sides have the same units, so we can do something like that:38.25/x=100%/85%6. Now we just have to solve the simple equation, and we will get the solution we are looking for.7. Solution for what is 85% of 38.2538.25/x=100/85(38.25/x)*x=(100/85)*x - 38.25=1.1764705882353*x - 38.25/1.1764705882353=x32.5125=xx=32.5125now we have:85% of 38.25=32.5125This may help and if it does then please thank me in the comments.