^^ In the above example 25% = 1/4
Therefore how many quarters are there in ONE, answer 4
Therefore how many quarters are there in 100?
Answer 100 x 4 = 400
The question is meaningless anyway, you can't divide by a percentage. 40% of what??
Either you read it as 234 divided by 40/100 as JJ has and get 585
Or
Read like you would at school - how many 40% are there in 234 which gives the lofical answer of 2.5 -whatever number you start with