Verified Answer :

it is 40 
14=0.35
divide both sides by 0.35
14/0.35=40
14 is 35% of 40

iGreen

'is' is an equal sign
35% = 35/100 = 0.35
'of' is multiplication
'what number' is 'x'

So we have:

\(\sf14=0.35\cdot~\!\!\!\!~x\)

Multiply:

\(\sf14=0.35x\)

Divide 0.35 to both sides:

\(\sf~x=40\)