Ok, so lets give you a basic formula to solve this sort of equation.
You have a value X, and you want to know what is Y percent of it.
First we convert Y from a percent to a fraction by dividing it by 100. So in your specific case we have:
X = 260
y = 95 / 100 = .95
So to solve just mulitply X * Y and you have your answer :)
260 * .95 = 247 just in case you want to double check your answer
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