Use words to create an equation. 36 is what percent of 400? When you see the word "is", think of that as an equals sign. When you see "what percent", place a % sign. When you see the word "of", remember to multiply. So, the equation is % * 400 = 36. To solve, divide 36 by 400 to get 0.09 which is 9%. 36 cookies is 9% of 400 cookies. 9% of the chocolate chip cookies do not have enough chips.