Hey there! I'm happy to help!
When working with percents, the word is means equals. Let's call our percent p and create an equation to solve.
46=141n
We flip equation so n is on the left.
141n=46
We divide both sides by 141.
n≈0.326241
To make this a percent, we move the decimal to the right two places, so our percent is around 32.6%.
Have a wonderful day! :D