8 R 5
3 with remainder 7.
6 with 7 remaining 61 - 7 = 54 = 9 x 6
7 with 27 remaining 454 - 27 = 427 = 61 x 7
7 R 1
7 times, remainder 61
8 times with remainder 5.
7 percent of 61 is 4.27
It is: 428/61 = 7 and 1/61
9 goes into 61 6 times with 7 left over
Just once... with 61 remaining.
They can be: 97+61+7 = 165