(a) To find 85% of 80, you can use the formula:
\[ \text{Percentage} \times \text{Whole} = \text{Part} \]
So,
\[ 0.85 \times 80 = 68 \]
Therefore, 85% of 80 is 68.
(b) To find what number 35% of it equals 14, you can set up the equation:
\[ 0.35 \times x = 14 \]
To find \( x \), divide both sides by 0.35:
\[ x = \frac{14}{0.35} = 40 \]
Therefore, 35% of 40 is 14.