39% of 120 The word "of" means multiplied. So you will have to multiply 39% x 120 To do that, first step is to change the percent (39%) into a decimal
39% = 0.39 (You move the decimal twice to the left, not right) There's an invisible decimal behind 9 so ALWAYS move it twice. = 39(.)⇒ 0.39
Then your final step is to multiply 120 x 0.39
1 2 0 x 0 . 3 9 ← notice this decimal _______ ∨ 1 0 8 0 ∨ + 3 6 0 0 ∨ _______ ∨ 4 6 8 0 There's an invisible decimal before the 0. Move that decimal two times to the left. 4680(.)⇒ 46.8