61,933.08 is 55% of what number

 "Is" means "equal" 

55% = .55 in decimal form

"Of" means "multiply" 

"What number" means some variable (we'll call it "n")

So, putting all this together, we have.......

61,933.08 = .55 * n          .....divide both sides by .55.....

112,605.6 = n = "What number"