The question is
What per cent of 102 is 32 ? that is
x per cent of 102 is 32 Remember that per cent means hundreths, also when we say 'of' we multiply. A half 'of' something is 1/2 X something. So to write
x per cent of 102 is 32 as an equation , we write
x/100 X 102 = 32 ( the capital X is a multiplcation sign,don't confuse with little x )
re-arranging
x/100 = 32/102 (divide both sides by 102)
x = 100 X (32/102) = 31.372.
Same method for the other two,try for yourself.