namely, how much is 18.3% from 188? well if we take 188 to be 100%, then
[tex]\bf \begin{array}{ccllll}
amount&\%\\
\text{\textemdash\textemdash\textemdash}&\text{\textemdash\textemdash\textemdash}\\
188&100\\
x&18.3
\end{array}\implies \cfrac{188}{x}=\cfrac{100}{18.3}\implies \cfrac{188\cdot 18.3}{100}=x[/tex]