We can represent all college students as x. This means that all part-time college students are . Because all part-time college students are also equal to 8.6 million, we have . To find the number of total college students, or x, we have to multiply by 100/31 to get rid of the fraction on the other side:
The left side of the equation evaluates as . Because we are asked to round to the nearest million, we have to round to 28 million, which is the closest.