3 is what percent of 4?
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| 3 appears with the word is: It's the PART and goes on top.
4 appears with the word of:
It's the WHOLE and goes on the bottom. | 
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We're trying to find the missing PERCENT (out of the whole 100%).
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| In a proportion the cross-products are equal: So 3 times 100 is equal to 4 times the PERCENT.
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The missing PERCENT equals 100 times 3 divided by 4.
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| (Multiply the two opposite corners with numbers; then divide by the other number.)
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| 3 times 100 | = | 4 times the percent
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| 300 | = | 4 times the percent
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| 300/4 | = | 4/4 times the percent
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| 75 | = | the percent
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