The part is 39.2 and the whole is 112. You need to find the percent.

Let n represent the percent.

Part = percentwhole

            (Substitute part = 39.2 and whole = 112)

       (Divide each side by 112)

                  (Cancel common terms)

                     (Divide: )

        (Multiply with 100 and add percent sign)

                      (Multiply: )

39.2 is 35 of 112.