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One of the most difficult tasks as a math teacher is how to bring abstract math down into a more concrete, representational conceptual understanding. One of these daunting concepts can be found when we ask students to find "4 is 16% of what number". Instead of just doing the procedure of having set up the proportion 16/100 = 4/x and then cross-multiply, how do we get them to understand why 4 is 16% of 25. I have attached pictures to help explain this concept from a conceptual perspective.