Rules for percentage problems:  

1.  If the word "OF" is between the two given numbers, multiply them.

    Example 1:  What is 25% OF 120?

    The word "OF" is between the two given numbers, so we multiply the decimal
    form of 25% which is .25 by 120 and get 30.  

    Example 2: 8% OF $623 is what number?

    The word "OF" is again between two given numbers, so we multiply the
    decimal form of 8% which is .08 by $623 and get $49.84.      



2.  If the word "OF" is NOT between two given numbers, divide the number
    closest to the word "IS" by the number closest to the word "OF".  

    
    
    or IS÷OF 
         ___ 
    or OF)IS

    Example 1:  $217.60 IS what percent OF 256?

    The word "OF" is NOT between the two given numbers, so we divide the
    number closest to the word "IS" which is 217.60 by the number closest
    to the word "OF" which is 256 and get .85 which is the same as 85%.  
  
    Example 2:  73% OF what number IS 36?   (That's your problem)

    The word "OF" is NOT between the two given numbers, so we divide the
    number closest to the word "IS" which is 36 by the number closest
    to the word OF, the decimal form of which is .73, and get 49.315, rounded
    off to thousandths.

Edwin