Question

Your friend says that 14.5% is equivilent to 14.5

Answer 1

14.5%
= 14.5/100
= 0.145 ≠ 14.5

So 14.5% is not equal to 14.5, and your friend is wrong~

Answer 2

14.5% = 0.145 = 145/1000

14.5 = 14500/1000

So 14.5% is a hundredth the size of 14.5, so they are not equal and the friend is incorrect.