Answer:
We can find the answer by multiplying the percentage (85%) by the value (P78):
85% of P78 = 0.85 * P78
So, the amount that represents 85% of P78 is 0.85 times P78.
If we know the value of P78, we can substitute it into the formula to find the answer. For example, if P78 is 100, then:
85% of P78 = 0.85 * 100 = 85
Therefore, 85% of P78 is 85, if P78 is 100. If the value of P78 is different, the answer will be different.