117 is 144% of what
\(\frac{117}{x}=\frac{144}{100}\)
Now just solve for x.
\(117=x\cdot\frac{144}{100} \\~\\ 117\cdot\frac{100}{144}=x \\~\\ \frac{11700}{144}=x \\~\\ 81.25=x\)
117 is 144% of 81.25