The problem asks to find a number when 23% of it equals 69. Let's set up an equation for this:

Let the unknown number be $x$. According to the problem, 23% of $x$ equals 69:

$\frac{23}{100} \times x = 69$

To solve for $x$, multiply both sides of the equation by 100:

$23x = 6900$

Now, divide both sides by 23 to isolate $x$:

$x = \frac{6900}{23} = 300$

Therefore, the number is 300.

So, the correct option is b) 300.

Would you like more details or explanations?

Here are some related questions to expand on this topic:

1. How do you solve percentage problems when the percentage is greater than 100%?
2. What is the general formula for calculating percentages of a number?
3. How would you find the percentage of a number, given the original number and the percentage value?
4. Can this method be used for fractions of numbers, and how does it differ from percentages?
5. How do you check if your solution is correct after solving a percentage problem?

Tip: When solving percentage problems, always convert the percentage into a fraction (like 23% becomes 23/100) and carefully manipulate the equation to isolate the unknown.