Given a number of tablespoons, find the number of cups:
Since he needs 2 cups, he can use 2×16=32 tablespoons.
Since he needs 12 cup, he can use 12×16=8 tablespoons.
He needs 114 cups. 1 cup is 16 tablespoons. 14 cup is 14×16=4 tablespoons. So altogether he needs 16+4=20 tablespoons.
Given a number of cups, find the number of tablespoons:
20 tablespoons is 114 cups. So for 28 tablespoons an additional 8 tablespoons, or an additional 12 cup. 114+12=134, so 28 tablespoons gets him 134 cups. (Alternatively, we might say that 1 tablespoon is 116 cups. 116×28=2816, which we can rewrite as 11216 or 134.)
Notice that to convert from tablespoons to cups, Divide by 16. 6÷16=616, which we can write as 138. (Alternatively, 1 tablespoon is 116 cups. 116×6=616, which we can rewrite as 138.)