J) 28 is 40% of what number? square

## Step1: Identify the Known Values<br />### We know that 28 is $40\%$ of some unknown number. Let this unknown number be represented by $x$.<br />## Step2: Set Up the Equation<br />### The equation based on the problem statement is $28 = \frac{40}{100} \times x$.<br />## Step3: Solve for the Unknown Number<br />### Rearrange the equation to solve for $x$: <br />\[ x = \frac{28 \times 100}{40} \]<br />### Simplify the expression:<br />\[ x = \frac{2800}{40} \]<br />### Calculate the value:<br />\[ x = 70 \]