of "x", that means, that number "x" is the 100% and 14 is some percentage of that, and its numerical value is 14
so [tex]\bf \begin{array}{ccllll}
amount&\%\\
\textendash\textendash\textendash\textendash\textendash\textendash&\textendash\textendash\textendash\textendash\textendash\textendash\\
x&100\\
14&35
\end{array}\implies \cfrac{x}{14}=\cfrac{100}{35}[/tex]
solve for "x"