You and your sister bought your mom a gift.
You paid $54 and your sister paid $22.
Because 54 + 22 = $76, the gift cost a total of $76.
To figure out what percentage each sister paid, you divide what they paid by the total cost.
Thus, because you paid $54, the percentage of the gift that you bought is 54/76 ≈ 0.71 = 71%
Therefore, because your sister paid $22, the percentage of the gift that she bought is 22/76 ≈ 0.29 = 29%
You bought 71% of the gift and your sister bought 29% of the gift.