1. The problem asks to find 60% of 52. 2. The formula to find a percentage of a number is: $$\text{Percentage value} = \frac{\text{percentage}}{100} \times \text{total number}$$ 3. Here, the percentage is 60 and the total number is 52. 4. Substitute the values into the formula: $$\frac{60}{100} \times 52$$ 5. Simplify the fraction by canceling common factors: $$\frac{\cancel{60}}{\cancel{100}} \times 52 = \frac{3}{5} \times 52$$ 6. Multiply the fraction by 52: $$\frac{3}{5} \times 52 = \frac{3 \times 52}{5} = \frac{156}{5}$$ 7. Divide 156 by 5 to get the final answer: $$156 \div 5 = 31.2$$ So, 60% of 52 is 31.2.