Verified Answer :

  1. We assume, that the number 128 is 100% - because it's the output value of the task. 
    2. We assume, that x is the value we are looking for. 
    3. If 128 is 100%, so we can write it down as 128=100%. 
    4. We know, that x is 51% of the output value, so we can write it down as x=51%. 
    5. Now we have two simple equations:
    1) 128=100%
    2) x=51%
    where left sides of both of them have the same units, and both right sides have the same units, so we can do something like that:
    128/x=100%/51%
    6. Now we just have to solve the simple equation, and we will get the solution we are looking for.

    7. Solution for what is 51% of 128

    128/x=100/51
    (128/x)x=(100/51)x       - we multiply both sides of the equation by x
    128=1.96078431373*x       - we divide both sides of the equation by (1.96078431373) to get x
    128/1.96078431373=x 
    65.28=x 
    x=65.28

    now we have: 
    51% of 128=65.28