246.41 (approximately)
1) If 96.1 is 39% of something, we can call it by "x". And then write out the following equation:
![0.39x=96.1](https://img.qammunity.org/2023/formulas/mathematics/college/6wplbgsldfdfsjd4zmqr5pzygbaoydbccm.png)
Note that we need to rewrite that percentage as a decimal number.
2) So, solving that for x, we can find out the original number:
![\begin{gathered} 0.39x=96.1 \\ (0.39x)/(0.39)=(96.1)/(0.39) \\ x=246.41 \end{gathered}](https://img.qammunity.org/2023/formulas/mathematics/college/udjcmmls6jandkyealmo2gra3870f02v4s.png)
Note that we had to round it off to the nearest hundredth.
3) Thus, we can state that 96.1 is 39% of 246.41 (approximately)