Let:
X = Original level of cholesterol
Xr = Reduced cholesterol
a = Amount of cholesterol reduced
so:
[tex]\begin{gathered} Xr=X-a \\ where\colon \\ X=320 \\ a=320\cdot(\frac{14}{100})=44.8 \\ so\colon \\ Xr=320-44.8 \\ Xr=275.2\approx275 \end{gathered}[/tex]