246.41 (approximately)
1) If 96.1 is 39% of something, we can call it by "x". And then write out the following equation:

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:

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)