$\"\"$

5 is being compared to 14.

So,5 is the part and 14 is the whole.

Let n represent the percent.

The percent proportion is $\"\"$ .

Apply cross product property of equality: $\"\"$ then $\"\"$ .

$\"\"$

$\"\"$ (Multiply: $\"\"$ ) $\"\"$

Apply division property of equality: Divide each side by 14.

$\"\"$

$\"\"$ (Cancel common terms)

$\"\"$ (Divide: $\"\"$ ) $\"\"$

5 is 37.5 $\"\"$ of 14.