Question

56 is 140% of what number

Answer 1

To find the answer, you convert the percentage to a decimal. 140% = 1.4

Then you divide 56 by 1.4

56/1.4 = 40

Answer 2

Write an equation: "is" means =, and "of" means multiply 
56 = 1.4 N 

Divide both sides by 1.4: 
N = 56 ÷ 1.4 

N = 40