If $18 \%$ of 42 is equal to $27 \%$ of $x$, then the value of $x$ is
(A) 28
(B) 63
(C) 2
(D) 864
(E) 12
Solution 1

Since $18 \%$ of 42 is equal to $27 \%$ of $x$, then

$$
\begin{aligned}
\frac{18}{100}(42) & =\frac{27}{100} x \\
18(42) & =27 x \\
x & =28
\end{aligned}
$$

## Solution 2

Since $18 \%$ is two-thirds of $27 \%$, and $18 \%$ of 42 is equal to $27 \%$ of $x$, then $x$ must be two-thirds of 42. Thus, $x$ equals 28 .

Answer: (A)