EDIT: I added an extra 0 when multiplying...should be 2900 and not 29,000!
I have a slightly different way, but it's basically saying the same thing.
$$\begin{array}{l}
435\;is\;15\;percent\;of\;what\;number\\
435=15\;percent\;of\;N\\
435=15\%\;of\;N\\
435=15\%\times N\\
435=0.15\times N\qquad\qquad\mbox{Divide both sides by 0.15}\\
2900=N
\end{array}$$
415/.15 = 2766.666666666666667
test:
2766.66666666*.15= 415
what's wrong with that //
Anon