Percentages are similar to fractions. What fraction is 14 of 54? 14/54 and we can divide top and bottom by 2: 7/27. Percentage means we apply this fraction to 100. 7/27*100=700/27. Because 27 is 3*3*3 we can divide 700 by 3 to give 233.3... (recurring), then by 3 again: 77.7... (recurring), then by 3 again: 25.9259259... (recurring over 3 digits). So we can round this up to 2 dec places: 25.93%.