85.5 is 95% of 90.
Step 1: Translate the words into an equation.
| 85.5 | is | what percent | of | 90 |
| 85.5 | = | x | $ \cdot $ | 90 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 85.5 &= x \cdot 90 \\[1.2 em] 90 \cdot x &= 85.5 \\[1.2 em] x &= \dfrac{ 85.5 }{ 90 } \\[1.2 em] x &= 0.95 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.95 = 0.95 ~~\cdot~~ 100 \% = 95 \% $$