70 is 50% of 140.
Step 1: Translate the words into an equation.
| 70 | is | what percent | of | 140 |
| 70 | = | x | $ \cdot $ | 140 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 70 &= x \cdot 140 \\[1.2 em] 140 \cdot x &= 70 \\[1.2 em] x &= \dfrac{ 70 }{ 140 } \\[1.2 em] x &= 0.5 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.5 = 0.5 ~~\cdot~~ 100 \% = 50 \% $$