J) 36,000 is 90% of what number? square

## Step 1: Set up the equation<br />### To find the number of which $36,000$ is $90\%$, we set up the equation: $36,000 = 0.9 \times x$, where $x$ is the unknown number.<br />## Step 2: Solve for the unknown<br />### Divide both sides of the equation by $0.9$ to solve for $x$: $x = \frac{36,000}{0.9}$.<br />## Step 3: Calculate the value<br />### Perform the division to find $x$: $x = 40,000$.