1. The problem states: 45% of $k$ is 72.
2. We write this as an equation: $0.45 \times k = 72$.
3. To find $k$, divide both sides by 0.45:
$$k = \frac{72}{0.45}$$
4. Calculate the division:
$$k = 160$$
5. Therefore, the value of $k$ is 160.
Value Of K
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