72 is being compared to 160.
\So,72 is the part and 160 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 160.
\
(Cancel common terms)
(Divide:
)
72 is 45
of 160.