49 is 35% of what number?

We write this like this:

49=35%x

and we want to find the x.

let's invert the sides:

35%x=49.

35 is equal to 0.35

0.35*x=49

and now we only divide both sides by 0.35:

x=140

so the answer is 140.

(aternatively we can do it through fractions:

35/100*x=49
divide both sides by 7:

5/100*x=7

simplify the first fraction
1/20*x=7

and multiply by 20:

x=140