how do you do a question like this: 43.7 is 32 percent of what

"Is" means  '='

"Of" means "multiply"

32% = .32

"What"   = x

So we have

43.7 = .32*(x)     divide both sides by .32

43.7 / .32 = x  = 136.5625

And there's the answer

$$\begin{array}{|l|l|} 32\% & 100\%\\ 0.32 & 1.00\\ 43.7 & 136.5625\\ \end{array}$$

p.s. that's just me testing this new LaTex function