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When faced with a word problem, the first step is to translate the problem into a mathematical equation. This might seem daunting, but breaking it down into smaller parts makes it easier.

For example, in the exercise 'What is 32% of 78?', the word 'of' usually indicates multiplication. The phrase '32% of 78' translates to '32% multiplied by 78'.

By identifying keywords and their mathematical counterparts, you are building the foundation for your equation. Always remember:

• 'What is' translates to an unknown variable (like x).
• 'Of' translates to multiplication.
• Percentages should be converted to decimals, which we will explain next.

By carefully reading the problem and identifying the keywords, you can formulate the corresponding equation.

Understanding how to convert percentages to decimals is crucial in solving percentage-related problems. A percentage is simply a fraction with a denominator of 100. So, to convert a percentage to a decimal, you divide by 100.

In the example, '32%' needs to be converted to a decimal. This process involves:

• Taking the percentage number (32).
• Dividing it by 100.

Thus, the conversion of 32% to decimal is:
\[ 32\text{\text{%}} = \frac{32}{100} = 0.32 \]
Now, the percentage is in a form that can be easily used in multiplication, which is the next step.

Once the percentage is converted to a decimal, the next step is usually multiplication. This is often indicated by the word 'of' in the problem.

In our exercise, we want to find '32% of 78'. Since we've already converted 32% to a decimal (0.32), we set up the equation to multiply:
\[ x = 0.32 \times 78 \]
This equation tells us that the unknown variable x is equal to 0.32 times 78. This straightforward step involves basic multiplication. By multiplying the decimal form of the percentage by the given number, we can find the part represented by the percentage.

Remember these steps when you encounter similar word problems, and you'll be well-prepared to translate and solve them efficiently.