We can do this a few ways. "Percent" means "for each 100." 82%, for example, is 82/100, also known as 0.82 aaaand which can be reduced to 41/50.
We can do a proportion. 39/300 = p/100. Cross multiply and get 300p = 3900, so p = 13.
Another way is to divide 39/300 and get 0.13, also known as 13/100, or 13%.
Lastly, since we know that 100 is 1/3 of 300, we can also take 1/3 of 39 and get 13.
Oh, I almost forgot what my freshman algebra teacher told us. The percent sign is the eyes of an angry monster that the decimal point is afraid of. The decimsl point can only move 2 spaces either direction, either away from the angry monster, or toward it when he can't see it.
150% = 1.50
0.02 = 2%
0.03% = 0.0003
Hope this helps!