Let's break down the prompt to help simplify things. First it mentions that we are going to have a variable [tex]g[/tex]. Then it says it "is the same as," which means that it is equal to "the quotient of p and 140." So, we now know that g is equal to the quotient of [tex]p[/tex] and 140. Remember that quotients can be represented as fractions, with the dividend on top and the divisor in the denominator.
Thus, we have:
[tex]\boxed{g = \dfrac{p}{140}}[/tex]