Let's solve each question step by step.
(a) We want to find the number \( x \) such that 35% of \( x \) equals 14. We can set up the equation as follows:
\[ 0.35x = 14 \]
To solve for \( x \), divide both sides by 0.35:
\[ x = \frac{14}{0.35} = 40 \]
So, 35% of 40 is 14.
(b) We want to find what percent \( p \) of 60 is 57. We can set up the equation:
\[ \frac{p}{100} \times 60 = 57 \]
To isolate \( p \), we can rearrange the equation:
\[ p = \frac{57 \times 100}{60} \]
Calculating this gives:
\[ p = \frac{5700}{60} = 95 \]
So, 57 is 95% of 60.
To summarize:
(a) The number is 40.
(b) The percent is 95%.
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