I would round up. In this case the rounded value is 0.194 . So in a fractional for it would look like 194/1000.
Final Answer: 
Steps/Reasons/Explanation:
Question: Solve for
.
.
= ?
<u>Step 1</u>: Divide both sides by
.

<u>Step 2</u>: Simplify
to
.

~I hope I helped you :)~
14.5% = 0.145 = 145/1000
14.5 = 14500/1000
<span>So 14.5% is a hundredth the size of 14.5, so they are not equal and the friend is incorrect.</span>
I believe it would be 44.75 sq yards