Question

119.31 is 82% of what number

Answer 1

Ok, so 82% is the same as 0.82

To have gotten that number, a person would have multiplied the original number with 0.82
so we can go in reverse
x * 0.82 = 119.31
x = 119.31/0.82
x = 145.5

Answer 2

To solve
82% of x = 119.31
rewrite
x = 119.31/0.82
solve
x ≈ 145.5

Hope this helps :)