(51/4)/100 * x = 21 If I understood your problem correctly, here is the equation. 51/4 % of some number is 21.
So the denominator of the percent (100) is actually a division problem. But you can't divide a fraction by a number, but you can multiply the numerator by the reciprocal of the denominator. so,
51 1 51
--- * --- = ----- * x = 21
4 100 100
Now, to move this fraction over to the right side of the equation so that the x is all by itself on the left. This again requires division by a fraction (which is multiplication by the reciprocal)
100 2100
x = ----- * 21 = ------
51 51
so x = 2100/51 (provided I understood your original problem correctly)