92 is 65.71% of 140.
Step 1: Translate the words into an equation.
| 92 | is | what percent | of | 140 |
| 92 | = | x | $ \cdot $ | 140 |
Step 2: Solve for $ x $.
$$ \begin{aligned} 92 &= x \cdot 140 \\[1.2 em] 140 \cdot x &= 92 \\[1.2 em] x &= \dfrac{ 92 }{ 140 } \\[1.2 em] x &= 0.6571 \end{aligned} $$Step 3: Express $ x $ as a percentage.
$$ x = 0.6571 = 0.6571 ~~\cdot~~ 100 \% = 65.71 \% $$