The expression is 52.5 of 76.
The percent is 52.5 and the whole is 76. You need to find the part.
\Let n represent the number.
\Part = percent whole
n = 0.52576 (Substitute percent = 0.525 and whole = 76)
n = 39.9 (Multiply: )
39.9 is 52.5 of 76.