I would set up an equation. Percentages are parts of a whole, and you are trying to find the percentage. So set it up like this... keep in mind "of" means multiply. [tex]45x=72[/tex] Divide both sides by 45. [tex]x=1.6[/tex] So move the decimal places two spaces to the left, and that leaves your answer to be 160% of 45 is 72