Translate the Question into a Proportion $\frac { 88 } { \mathrm {~b} } = \frac { 16.3 } { 100 }$

Translate the question into a proportion. Do not solve.
-16.3 is what percent of 88?

A) $\frac { 88 } { \mathrm {~b} } = \frac { 16.3 } { 100 }$
B) $\frac { 16.3 } { 88 } = \frac { p } { 100 }$
C) $\frac { 88 } { 16.3 } = \frac { p } { 100 }$
D) $\frac { a } { 88 } = \frac { 16.3 } { 100 }$