1. The problem asks to find 45% of 260. 2. To find a percentage of a number, use the formula: $$\text{Percentage of a number} = \frac{\text{percentage}}{100} \times \text{number}$$ 3. Substitute the given values: $$45\% = \frac{45}{100}$$ and the number is 260. 4. Calculate: $$\frac{45}{100} \times 260$$ 5. Simplify the fraction multiplication: $$\frac{45 \times 260}{100}$$ 6. Multiply numerator: $$45 \times 260 = 11700$$ 7. So, $$\frac{11700}{100}$$ 8. Simplify by canceling common factors: $$\frac{\cancel{11700}}{\cancel{100}} = 117$$ 9. Therefore, 45% of 260 is 117.