This written statement can be converted into an equation. **What number** can be "x" (unknown value being solved for). **is** is the equal sign (=) **45%** can be transferred to decimal form, "0.45" **of** is the key word to multiply, so "times" **180** can remain 180. We now have this equation: x = 0.45 x 180 x = 81 81 is 45% of 180.
