Question:

12% of a number N is 36. What is the value of N?

A 300

Explaination

If 12% of N is 36, it means that if N is multiplied by 0.12, the answer is 36. Put this in the form of an equation and solve. Use the fraction equivalent of 12% because simplifying will make the arithmetic easier.
$7123_w87_h38.png$
12N = 3600 both sides multiplied by 100 $7318_w78_h38.png$
Both sides divided by 12
N = 300