Explanation:
the first number as percentage of the second number.
that means the second number is 100%
100% = 35,700
1% = 100%/100 = 35,700/100 = 357
how many % are 42,200 ?
we find out by checking how often 1% fits in :
42,200/357 = 118.2072829...%
$42,200 is 118.2072829...% of $35,700