Use the percent formula, $A=P B$, where $A$ is $P$ percent of $B$, to answer the following question. $29 \%$ of what number is $40.6 ?$ $29 \%$ of $\square$ is 40.6 . (Type an integer or a decimal.)

Step 1 ：We are given that \(A = 40.6\) and \(P = 29\% = 0.29\). We need to find \(B\). We can rearrange the formula to solve for \(B\): \(B = \frac{A}{P}\).

Step 2 ：Substitute \(A = 40.6\) and \(P = 0.29\) into the formula: \(B = \frac{40.6}{0.29}\).

Step 3 ：The calculation returns a value of 140.00000000000003 for \(B\). This is very close to 140, and the discrepancy is likely due to the limitations of floating point precision. Therefore, we can safely round this value to the nearest integer.

Step 4 ：Final Answer: The number is \(\boxed{140}\).