102 • 61 :183

34

Reason:

• 102 × 61 = 6222
• 183 = 3 × 61
• So (102 × 61) / 183 = (3 × 34 × 61) / (3 × 61) = 34

Or simplified: (102/183) × 61 = (34/61) × 61 = 34.