148 employees is 4% of what number of employees

Let  n  represent the number of employees.

Then 4% of n  =  148

Replace 'of'' with 'times'

 4% of n  =  148  

 4% · n  =  148  

Since 4%  =  0.04:

0.04 · n  =  148  

Divide by 0.04:

0.04 · n ÷ 0.04 =  148 ÷ 0.04

n  =  3700

148/0.04

= 3700 employees