SAT Question 94c65646: Percentages answer and explanation with Desmos solution

Let $x$ represent the number that $432$ is $96\%$ of. This can be written as $\left(\frac{96}{100}\right)x=432$, or $0.96x=432$. Dividing both sides of this equation by $0.96$ yields $x=450$. Therefore, $432$ is $96\%$ of $450$.