STEP BY STEP SOLUTION:
To translate the problem into an equation, let's represent the unknown number as \( x \). The problem states: "What number is 52% of 81?"
This can be expressed as the equation:
\[ 0.52 \times 81 = x \]
Now, you can solve for x:
\[ x = 0.52 \times 81 \]
Simply multiply 0.52 by 81 to find the solution:
\[ x = 0.52 \times 81 = 42.12 \]
ANSWER:
So, 52% of 81 is 42.12.