$$ \begin{aligned} x\cdot\frac{3}{100} &= 61607&& \text{multiply ALL terms by } \color{blue}{ 100 }. \\[1 em]100x\cdot\frac{3}{100} &= 100\cdot61607&& \text{cancel out the denominators} \\[1 em]3x &= 6160700&& \text{ divide both sides by $ 3 $ } \\[1 em]x &= \frac{6160700}{3}&& \\[1 em] \end{aligned} $$
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