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70=.7x
70/.7 = x
100 = x
The trick I learned was to form a question.
"70 is 70% of what number?"
The "is" refers to an "="
The "of" refers to multiplication.
The "what" is an unknown variable.
That is the only way I remember after all these years!
Conversely,
"70% of 100 is what?"
.7 X 100 = n
Okay, its a dumb trick, but it works for me.