Step 1: We make the assumption that 61 is 100% since it is our output value.
Step 2: We next represent the value we seek with $x$x.
Step 3: From step 1, it follows that $100\%=61$100%=61.
Step 4: In the same vein, $x\%=47$x%=47.
Step 5: This gives us a pair of simple equations:
$100\%=61(1)$100%=61(1).
$x\%=47(2)$x%=47(2).
Step 6: By simply dividing equation 1 by equation 2 and taking note of the fact that both the LHS (left hand side) of both equations have the same unit (%); we have