To solve this problem you must apply the proccedure shown below:
1. You have the following expression given in the problem above:
[tex](47)(68) = 3196[/tex]
2. If yoy divide [tex]3196 [/tex] by [tex]47
[/tex] the result is [tex]68[/tex].
[tex]3196/47=68[/tex]
3. As you can see in the following expression: [tex]31.96/0.47
[/tex]
the digits [tex]47[/tex] and [tex]3196
[/tex] are divided by [tex]100
[/tex], so the result does not change. Thererefore, it will be [tex]68
[/tex] :
[tex]31.96/0.47=68
[/tex]
The answer is: [tex]68[/tex]