Answer
$\displaystyle \frac{140}{3}\qquad $(or $46\displaystyle \frac{2}{3})$
Work Step by Step
Typical percentage problem:
What percent ($n$, as a decimal number) of (the base amount $y)$ is $x?$
Translated:$\quad n\cdot y=x$
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Here, reworded, $ 30\%$ of ($y=?$) is ($x=14$)$?$
Translated:$\quad 0.3\cdot y=14$
($ 30\%$ converted to decimal notation is $0.30=0.3)$
... divide the last equation with $0.3$
$y=\displaystyle \frac{14}{0.3}=\frac{140}{3}$
(or $46\displaystyle \frac{2}{3})$