Explanation:

To solve the given equation, we need to replace the letters with the operations they denote:

- A = '+'

- B = '×'

- C = '-'

- D = '÷'

Now, replace the letters in the equation:

- \(124 \div 4 - 86 \div 2 + 61 + 17 \times 3\)

Now solve step by step using the order of operations (PEMDAS/BODMAS):

1. Division:

- \(124 \div 4 = 31\)

- \(86 \div 2 = 43\)

2. Replacement of equation:

- \(31 - 43 + 61 + 17 \times 3\)

3. Multiplication:

- \(17 \times 3 = 51\)

4. Replacement of equation:

- \(31 - 43 + 61 + 51\)

5. Subtraction and Addition:

- \(31 - 43 = -12\)

- \(-12 + 61 = 49\)

- \(49 + 51 = 100\)

Thus, the correct answer is 100.

- Option 1: 100, This is the correct answer.

- Option 2: 98

- Option 3: 92

- Option 4: 110