It's just some math:
WR-250R stock sprockets have 13 and 43 teeth.
43 divided by 13 = 3.307
The ratio of the stock WR-250R sprockets is 3.307, which means the rear sprocket has 3.307 times as many teeth that the front sprocket has.
If you want to get as close as possible to that 3.307 ratio with a 14-tooth front sprocket, you need a 47-tooth rear sprocket:
47 divided by 14 = 3.357