" 100% " means "the whole thing",
and "is" can be replaced by "is equal to".
You have said "The whole thing of a number is equal to 61."
or
"61 is equal to the whole thing of a number."
The only number that 61 can be equal to is 61.
Answer:

Step-by-step explanation:
To the find the equivalent of
, evaluate the expression. Start by opening the bracket.


Pair like terms


The equivalent of
is 
So we start off by subtracting 137.3 from 180 getting 42.5. If you add the ratios up (3+4) you get 7 and 7 should equal 42.5. thus,
42.5/7= 85/14
(85/14)*3=18.2 or (255/14 to be exact)
(85/14)*4= 24.29 or (170/7 to be exact)
ANSWER

EXPLANATION
The given equation is

We add the additive inverse of 31 which is -31 to both sides of the equation to get,

Simplify;

