$\"\"$

The whole is 440 and the percent is $\"\"$ .

a represent the part.

$\"\"$ (Percent proportion)

$\"\"$

Apply cross multiplication property: $\"\"$ , when $\"\"$ .

$\"\"$

$\"\"$ (Multiply: $\"\"$ ) $\"\"$

$\"\"$ (Divide each side by 100)

$\"\"$ (Cancel common terms)

$\"\"$ (Divide: $\"\"$ ) $\"\"$

The 286 is $\"\"$ of 440.