1. We assume, that the number 97 is 100% - because it's the output value of the task.
2. We assume, that x is the value we are looking for.
3. If 97 is 100%, so we can write it down as 97=100%.
4. We know, that x is 89.6% of the output value, so we can write it down as x=89.6%.
5. Now we have two simple equations:
1) 97=100%
2) x=89.6%
where left sides of both of them have the same units, and both right sides have the same units, so we can do something like that:
97/x=100%/89.6%
6. Now we just have to solve the simple equation, and we will get the solution we are looking for.
7. Solution for what is 89.6% of 97
97/x=100/89.6
(97/x)*x=(100/89.6)*x - we multiply both sides of the equation by x
97=1.1160714285714*x - we divide both sides of the equation by (1.1160714285714) to get x
97/1.1160714285714=x
86.912=x
x=86.912
Hope this helps!