Let's represent the unknown number as "x".
First, we write the given information as an equation:
28 = 92% of x
To find the value of x, we need to isolate it on one side of the equation.
Dividing both sides by 0.92 (or multiplying by the reciprocal of 0.92, which is 1.0869565), we have:
x = 28 / 0.92
Simplifying the right side of the equation, we get:
x = 30.43478261
Answer: The number 28 is 92 percent of approximately 30.43.