7 is being compared to 32.
\So, 7 is the part and 32 is the whole.
\Let n represent the percent.
\The percent proportion is .
Apply cross product property of equality: then
.
(Multiply:
)
Apply division property of equality: Divide each side by 32.
\ (Cancel common terms)
(Divide:
)
7 is 21.88 of 32.