140 is 43.75% of 320.
Step 1: Translate the words into an equation.
140 | is | what percent | of | 320 |
140 | = | x | $ \cdot $ | 320 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 140 &= x \cdot 320 \\[1.2 em] 320 \cdot x &= 140 \\[1.2 em] x &= \dfrac{ 140 }{ 320 } \\[1.2 em] x &= 0.4375 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.4375 = 0.4375 ~~\cdot~~ 100 \% = 43.75 \% $$