We can solve this problem using a proportion.
If 85% of x is N3230, that means we can write:
0.85x = N3230
To solve for x, we need to isolate x on one side of the equation. We can do this by dividing both sides by 0.85:
x = N3230 ÷ 0.85
Using a calculator, we get:
x ≈ N3800.00
Therefore, the value of x is N3800.00.