To find 61% of 300, you can use the formula:
\[ \text{Percentage} = \left( \frac{\text{Percentage Rate}}{100} \right) \times \text{Total} \]
Applying the values:
\[ 61% = \frac{61}{100} \]
Now, calculate:
\[ \text{Amount} = \left( \frac{61}{100} \right) \times 300 = 61 \times 3 = 183 \]
So, 61% of 300 is 183.