Given that this is a basic intersection of straight lines, we can assume 'b' and 'c' are equal as well as the given angle and it's opposite. Given 61 degrees and and two straight lines we can just take 180 degrees - 61 degrees and we get 119 degrees, I solved for 'b', but this will give the same answer for 'c', as 'b' and 'c' are equal.
14 is equivalent to 3/12 because 1 x 12 is the same as 4 x 3. They both equal 12. 28 is equivalent to 3/12 because 2 x 12 is the same as 8 x 3. They both equal 24.