Greetings!
We can solve this by creating a simple equation:
[tex]140=[/tex](97%)[tex](x)[/tex]
Convert the percent into a fraction:
[tex]140=\frac{97}{100} x[/tex]
Divide both sides by [tex]\frac{97}{100}[/tex].
[tex](140)/\frac{97}{100}=\frac{97}{100}x/\frac{97}{100}[/tex]
[tex]\frac{140}{1}*\frac{100}{97}=x[/tex]
[tex]\frac{14000}{97}=x[/tex]
The Answer Is:
[tex]144.329897=x[/tex]
[tex]x=144.329897[/tex]
140 is 97% of 144.329897.
Hope this helps.
-Benjamin