To get the answer, you can use cross multiplication:
(20/5%)*(X/100%)
X = (20*100)/5
X = 400
Therefore, 20 is 5% of 400.
Another method you can use is using the formula (Percentage = Base x Rate)
Given: P = 20 ; B = unknown ; R = 5% or 0.05 in decimal
Solution:
20 = B x 0.05
20/0.05 = B
400 = B
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