The formula is [tex] \frac{number}{100}= \frac{is}{of} [/tex].
In this case 239.3 is is and we don't know of because they said of what?
Plug the number in to the formula and we have
[tex] \frac{23}{100} = \frac{239.2}{?} [/tex]
Solve the problem by multiply 239.2 into 23 and we get 5501.6 as the answer