Percent means parts out of 100 so
22%=22/100=0.22
'of' means multiply
'is' means =
36 is 22% of what
36=0.22 times what
divide both sides by 0.22
163.636363=what
the number is163.636363....
130x5=650
650-104=546
546-137=409
409-154=255
255-131=124
x=124