Wanda made an error in her calculation regarding the conversion of the percent to a decimal and the multiplication step.
To find 73% of $400 correctly, you need to convert 73% to a decimal. The correct conversion is:
73% = 0.73 (not 0.073).
Then you multiply:
0.73 × 400 = 292.
Therefore, Wanda's conclusion that 73% of $400 is $2,920 is incorrect, and the correct answer is $292.
So, the error Wanda made is: Wanda converted the percent to a decimal incorrectly. It should be 0.73.