We can simply translate this into equation.
Is means =
Of means x
Let what number be "n".
Now the translation:
10 is 74% of what number?
10 = 74% x n
Let's convert 74% to decimal by dividing by 100, so
74% = 74/100 = 0.74
Thus, we have:
To get n, we simply divide 10 by 0.74, to have: