12% of ____ shirts is 36 shirts

Write the algebraic expression for the problem
For an instance, n is the number we want to find

12% of n is 36, or it could be written as
12% × n = 36

Change percent into decimals, because percent is per hundred, we move 12 into hundredth position.
12% × n = 36
0.12 × n = 36

Move 0.12 to the right side to find the value of n
0.12 × n = 36
n = 36/0.12
n = 300

The answer:
12% of 300 shirts is 36 shirts