Verified Answer :

  1. We assume, that the number 845 is 100% - because it's the output value of the task.
    2. We assume, that x is the value we are looking for.
    3. If 100% equals 845, so we can write it down as 100%=845.
    4. We know, that x% equals 237 of the output value, so we can write it down as x%=237.
    5. Now we have two simple equations:
    1) 100%=845
    2) x%=237
    where

left sides of both of them have the same units, and both right sides
have the same units, so we can do something like that:
100%/x%=845/237
6. Now we just have to solve the simple equation, and we will get the solution we are looking for.

7. Solution for 237 is what percent of 845

100%/x%=845/237
(100/x)x=(845/237)x       - we multiply both sides of the equation by x
100=3.5654008438819*x       - we divide both sides of the equation by (3.5654008438819) to get x
100/3.5654008438819=x
28.047337278107=x
x=28.047337278107

now we have:
237 is 28.047337278107% of 845

237 is 28,05% of 845

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