14.5% = 0.145 = 145/1000
14.5 = 14500/1000
So 14.5% is a hundredth the size of 14.5, so they are not equal and the friend is incorrect.
Your friend is incorrect because 14.5% equals 0.145 while 14.5 equals 14.5 in decimal form. These two values represent very different quantities, with 14.5% being significantly smaller than 14.5. Hence, they are not equivalent.
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