First, it would help to put 46 and 2/3 into an improper fraction: 140/3.
Then, since this is a percent, we put that improper fraction over 100: (140/3)/100 = 140/300.
Finally, we multiply this answer by 28 since "of" means multiply:
(140/300) * 28 = 196/15 = 13 1/15
