$\"\"$

The statement $\"\"$ a is p percent of b $\"\"$ represents the proportion $\"\"$ where b is base, a is a part of the base and $\"\"$ is the percent.

Substitute the value of $\"\"$ in the proportion $\"\"$ .

$\"\"$

Multiply each side by $\"\"$ .

$\"\"$

Cancel common terms.

$\"\"$

The value of $\"\"$ . $\"\"$

The number is 176.9.