1. The problem involves calculating percentages of given numbers. 2. For question 23, we need to find 12% of 276 and 65% of 276. 3. The formula to calculate a percentage of a number is: $$\text{Percentage value} = \frac{\text{Percentage}}{100} \times \text{Total number}$$ 4. Calculate 12% of 276: $$12\% \times 276 = \frac{12}{100} \times 276 = 0.12 \times 276 = 33.12$$ 5. Calculate 65% of 276: $$65\% \times 276 = \frac{65}{100} \times 276 = 0.65 \times 276 = 179.4$$ 6. Therefore, 12% of 276 is 33.12 and 65% of 276 is 179.4. This completes the solution for the first problem (question 23).