Question

What % of 700,000 = 280,000

Answer 1

40% because 280000 divided by 700000 is .4

Answer 2

Is some number, say hmmm is "x", so 280,000 is x% of 700,00.

now, if we take 700,000 to be the 100%, what the dickens is "x" anyway?

$\bf \begin{array}{ccll} amount&\%\\ \text{\textemdash\textemdash\textemdash}&\text{\textemdash\textemdash\textemdash}\\ 700,000&100\\ 280,000&x \end{array}\implies \cfrac{700000}{280000}=\cfrac{100}{x}\implies x=\cfrac{280000\cdot 100}{700000}$