A student wants to calculate 19% of 75. What is the closest estimate?
Write 19% as a decimal and interpret "of" as "times":
19% of 75 = 0.19 x 75 = 14.25
$${\frac{{\mathtt{75}}}{{\mathtt{19}}}} = {\mathtt{3.947\: \!368\: \!421\: \!052\: \!631\: \!6}}$$