1) step 1 the way you calculate this is by dividing the number in question by the number which comes after the "of"
So:
x percent of y is:
[tex] \frac{x}{y} [/tex]
a percent of b is:
[tex] \frac{a}{b} [/tex]
and for us:
x percent of y is:
[tex] \frac{15}{75} [/tex]
we can also simplify it:
[tex] \frac{1}{5} [/tex]
for this i divided both numbers by 15.
2) for the second step you multiply the fraction by 100%, ,which is 1: you can always multiply by 1!
[tex] \frac{1}{5}*100% [/tex]=20%
because 100/5=20
was is clear? let me know if you have more questions!