A percentage a piece out of 100; it is a fraction out of 100. A percentage shows exactly how much somethings takes up out of the whole (100). 
Therefore, we will create a proportional relationship: 
70/x = 52/100 
70 is 52% out of x whole, which equals 52/100 because 52/100 = 52%. The relationship is therefore proportional. 
x•52 = 70•100 
We cross multiply using the Cross Product Property to create an Algebraic equation to solve for X. 
x•52/52 = 7,000/52
We must cancel out x•52 by dividing by 52 using the Division Property of Equality. 
x = 134.615.
Therefore, substituting 134.615 for x: 
70/134.615 = 52/100. 
This is an approximation, so it is not exact!!!