This written statement can be converted into an equation.
**What number** can be "x" (unknown value being solved for).
**is** is the equal sign (=)
**45%** can be transferred to decimal form, "0.45"
**of** is the key word to multiply, so "times"
**180** can remain 180.
We now have this equation:
x = 0.45 x 180
x = 81
81 is 45% of 180.