(b) $35 \%$ of what is 77 ?

Step 1 ：Translate the problem into an equation: \(0.35 * x = 77\)

Step 2 ：Solve for x: \(x = \frac{77}{0.35}\)

Step 3 ：Calculate the value of x: \(x = 220.0\)

Step 4 ：Final Answer: \(\boxed{220}\)