We express the percentage as follows:
70% = 70 out of 100 = 70/100
then we write an equation for the problem statement:
(70%)(x) = 15.4
that is to say that a number x multiplied by the 70% is equal to 15.4, so we solve for x:
(70/100)(x) = 15.4
70x = (15.4)(100) = 1540
x = 1540/70
x = 22
therefore the number is 22, and we can say that 70% of 22 equals to 15.4