Explanation:
Substitute 61 ⁰F into the equation:

Subtract 32 from both sides:

Divide each side by 9/5:

If the temperature is 61 ⁰F, that is equivalent to 16.1 ⁰C. (Rounded)
Substitute 34 ⁰C into the equation:

Multiply:

Add:

If the temperature is 34 ⁰C, that is equivalent to 93.2 ⁰F.