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[tex]\begin{array}{|c|ll} \cline{1-1} \textit{a\% of b}\\ \cline{1-1} \\ \left( \cfrac{a}{100} \right)\cdot b \\\\ \cline{1-1} \end{array}~\hspace{5em}\stackrel{\textit{60\% of 80}}{\left( \cfrac{60}{100} \right)80}\implies 48~\hfill \begin{array}{cllll} \stackrel{california}{\underset{60\%}{48}}\\\\ \stackrel{nevada}{\underset{the~rest}{32}} \end{array}[/tex]