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The question is "What number is 30% of 130?".

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\"\"                                  (Write the proportion)

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\"\"                              (Substitute: 130 for b and 30 for p)

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\"\"            (Multiply each side by 130)

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\"\"                            (Cancel common terms)

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\"\"                                           (Simplify: \"\")\"\"

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30% of 130 is 39.