'is' in mathematics means the equal sign
'of' in mathematics means the multiplication sign
the number can be any variable you chose it to be
[tex]14 = \frac{28}{100} \times x[/tex]
Divide both sides by 28
[tex]\frac{1}{2} = \frac{x}{100}[/tex]
Multiply by 100 on both sides to isolate 'x'
[tex]\boxed{\bf{x=50}}[/tex]
14 is 28% of 200