Since 1 US Dollar is equal to 130.75 Japanese Yens, we could say that n United States Dollars are equal to 130.75 times n Japanese Yens. In other words, we could use the following formula:
Japanese Yens = United States Dollars x 130.75
For example, let's say that we want to convert 2.0 United States Dollars to Japanese Yens. Then, we just replace United States Dollars in the abovementioned formula with 2.0:
Japanese Yens = 2.0 x 130.75
That is, 2.0 United States Dollars are equal to 261.5 Japanese Yens.