Answer:
It sold 43.57 iPhones for the same quarter in the previous year.
Step-by-step explanation:
It sold 61.0 million iPhone, which is an increase of 40% over the value of the previous year x.
This can be interpreted as:
61 million is 140% = 1.4 of the previous year amount, that is, x. So
It sold 43.57 iPhones for the same quarter in the previous year.