140 is 31.32% of 447.
Step 1: Translate the words into an equation.
140 | is | what percent | of | 447 |
140 | = | x | $ \cdot $ | 447 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 140 &= x \cdot 447 \\[1.2 em] 447 \cdot x &= 140 \\[1.2 em] x &= \dfrac{ 140 }{ 447 } \\[1.2 em] x &= 0.3132 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.3132 = 0.3132 ~~\cdot~~ 100 \% = 31.32 \% $$