a percent of any number can be found by the following steps:

1) move the percent decimal two places to the left

sample: 3.9% = .039

2) multiply those results (the ".039") by the number you want the percent of (55000)

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to find a percent its the opposite:

the format is ...

1) number of percent you want to find divided by the full lump sum

2) multiply those results by 100