The expression is 28 of 158.
The percent is 0.28 and the whole is 158. You need to find the part.
\Let n represent the part.
\Part = percentwhole
n = 0.28158 (Substitute percent = 0.28 and whole = 158)
n = 44.24 (Multiply: )
44.24 is 28 of 158.