let the goal be "x"
it is given that
22% of goal = $18,700
in other words
(22/100) (x) = $18,700
multiplying both side by 100 to get rid of "10" in the denominator
(100) (22/100) (x) = $18,700 (100)
22 x = $18,700,00
dividing both side by "22" to isolate "x" on one side
22 x/22 = $18,700,00/22
x = $85000
hence the goal to raise a fund of $85000