Although this is a long question they aren't asking for too much.
First divide 60 and 3000 to get an estimate of how much you have to multiply 61.73 by.
3000 ÷ 60 = 50
Next we multiply by 61.73 by 50
61.73 x 50 = 3,086.5
So we know that we have to bring 50 down to a lower number because 3,086.5 is to high.
61.73 x 49 = 3,024.77
If you round 3,024.77 to the nearest whole number you get 3,025.
So I would say it would 49 elephant hearts to equal a weight of one blue whale heart