300 is 4 percent of what?

300 is 4% of x

4/100= 300/x

4x=30000
x=7500

4%<---------->300
1%<----------> 75
10%<---------> 750
100%<-------> 7,500

300 ÷ 4%
= 300 ÷ 4/100
= 300 x 100/4
= 30000/4
= 7500

Percent is by definition parts out of 100, so 4% is

4/100 = 0.04

Let x represent the unknown number, the equation is

300 = 0.04*x

300/0.04 = 7500 = x

300 / .04 = 7500

7500