To set up the proportion, we need to express the relationship given in the problem. We know that 57 is 76% of some unknown number \( x \). This can be expressed as:
\[ 57 = 0.76x \]
Now, to solve for \( x \), divide both sides by 0.76:
\[ x = \frac{57}{0.76} \]
Now, calculating the value:
\[ x \approx 75 \]
So, the number that 57 is 76% of is approximately \( 75 \).