49 is 70% of what number

Percent means parts out of 100

70%=70/100=7/10=0.7/1=0.7

'of' means mulitply

'is' means equals or '='

'what number' we will call x

49 is 70% of what number means

49=0.7 times x

divide both sides by 0.7

70=x

the number is 70

49 is 70% of the number 70