246.41 (approximately)
1) If 96.1 is 39% of something, we can call it by "x". And then write out the following equation:
[tex]0.39x=96.1[/tex]Note that we need to rewrite that percentage as a decimal number.
2) So, solving that for x, we can find out the original number:
[tex]\begin{gathered} 0.39x=96.1 \\ \frac{0.39x}{0.39}=\frac{96.1}{0.39} \\ x=246.41 \end{gathered}[/tex]Note that we had to round it off to the nearest hundredth.
3) Thus, we can state that 96.1 is 39% of 246.41 (approximately)
