Mathematically speaking the question is: 55% * x = 44 Applying equation rules this becomes: x= 44 : 55% which can be further translated as: x= 44 / (55:100) Let's move 100 and instead of making it divide with 55, multiply with 44 (rule of inversion), then solve the remaining operations: x = (44 * 100) /55 =>X= 4400 / 55 =>x = 80