$$ \begin{aligned} 61j+51 &= 191j&& \text{move the $ \color{blue}{ 191j } $ to the left side and $ \color{blue}{ 51 }$ to the right} \\[1 em]61j-191j &= -51&& \text{simplify left side} \\[1 em]-130j &= -51&& \text{ divide both sides by $ -130 $ } \\[1 em]j &= \frac{-51}{-130}&& \\[1 em]j &= \frac{51}{130}&& \\[1 em] \end{aligned} $$
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