Answer :

it is 40 
14=0.35
divide both sides by 0.35
14/0.35=40
14 is 35% of 40
iGreen
'is' is an equal sign
35% = 35/100 = 0.35
'of' is multiplication
'what number' is 'x'

So we have:

[tex]\sf14=0.35\cdot~\!\!\!\!~x[/tex]

Multiply:

[tex]\sf14=0.35x[/tex]

Divide 0.35 to both sides:

[tex]\sf~x=40[/tex]