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Verified Answer :

  1. We assume, that the number 320 is 100% - because it's the output value of the task. 
    2. We assume, that x is the value we are looking for. 
    3. If 320 is 100%, so we can write it down as 320=100%. 
    4. We know, that x is 45% of the output value, so we can write it down as x=45%. 
    5. Now we have two simple equations:
    1) 320=100%
    2) x=45%
    where left sides of both of them have the same units, and both right sides have the same units, so we can do something like that:
    320/x=100%/45%
    6. Now we just have to solve the simple equation, and we will get the solution we are looking for.

    7. Solution for what is 45% of 320

    320/x=100/45
    (320/x)x=(100/45)x       - we multiply both sides of the equation by x
    320=2.22222222222*x       - we divide both sides of the equation by (2.22222222222) to get x
    320/2.22222222222=x 
    144=x 
    x=144

    now we have: 
    45% of 320=144

Well the percent sign, %, literally means out of 100. So, you are multiplying like this:
.45 • 320
=
144