440
This can be written in the equation:
##22=.05x##
As with any equation you solve for ##x##:
##22/.05=(.05x)/.05##
440 = ##cancel (.05x)/cancel .05##
440 = ##x##
We can prove this is correct by doing:
440##*##.05
If we solve we get:
440##*##.05 = 22.
Thus we know this is correct.
Hope this helps!