if we take 260 to be the 100%, what is 52 off of it as a percentage?
[tex]\bf \begin{array}{ccll} amount&\$\\ \cline{1-2} 260&100\\ 52&x \end{array}\implies \cfrac{260}{52}=\cfrac{100}{x}\implies 5=\cfrac{100}{x} \\\\\\ 5x=100\implies x = \cfrac{100}{5}\implies x=20[/tex]