Verified Answer :

naǫ

54 is 75% of x.

75% of x:
\(75 \% \ of \ x=75\% \times x= \frac{75}{100}x=\frac{3}{4}x\)

75% of x is (3/4)x and 75% of x is 54. Set (3/4)x equal to 54:
\(\frac{3}{4}x=54 \\ x=54 \times \frac{4}{3} \\ x=\frac{54}{3} \times 4 \\ x=18 \times 4 \\ x=72\)

54 is 75% of 72.

use the IS over OF:IS/OF
next set up a proportion: IS/OF=%/100
since 54 is before IS therefore it is the "IS". And 75 is the % .We don't know what is OF so,we replace it with "X"
it will be something like this:
 54/X = 75/100
and then cross multiply,
54(100)=5400
and  75(x)=75x
so 5400=75x
divide each side by 75
5400/75=72
and that's your answer,72.