1,300 is eight percent of what number?

To solve this problem you would break it down ... step by step

1300/x = 100/8

{1300/x) * x = (100/8) ^x - multiplying both sides of equation by the x

1300 = 12.5*x { 100/8 gets 12.5}

1300/12.5 = x

and last ... but not least divide 1300/12.5 and you get ...

x = 104 >> 8% of 1300 = 104 or 1300 of 8% = 104