1. **State the problem:** Find what percent 78 is of 70. 2. **Formula:** To find what percent a number $A$ is of another number $B$, use the formula: $$\text{Percent} = \left(\frac{A}{B}\right) \times 100$$ 3. **Apply the formula:** Here, $A = 78$ and $B = 70$. $$\text{Percent} = \left(\frac{78}{70}\right) \times 100$$ 4. **Calculate the fraction:** $$\frac{78}{70} = 1.1142857...$$ 5. **Multiply by 100:** $$1.1142857... \times 100 = 111.42857...$$ 6. **Round to the nearest tenth of a percent:** $$111.4\%$$ **Final answer:** 78 is approximately **111.4%** of 70.