Translate the Percent Sentence to a Percent Equation $x = 164 \% \cdot 120$

Translate the percent sentence to a percent equation. 
164% of what number is 120 ?

A) $x = 164 \% \cdot 120$
B) $x \cdot 120 = 164 \%$
C) $164 ^ { \circ } x = 120$
D) $x = 164 \% \div 120$