The exchange rate is € (Euro) 1 = ฿ (Thai Baht) 38.

How many Baht are equivalent to 55 Euros ?
฿
1 38
55 \( x \)

The amount of Baht will be greater than 55. Therefore, from the numbers in the first row, we create the fraction that is greater than 1 (i.e. \( \frac{38}{1} \))

\begin{align} So \quad x & =\frac{38}{1}\ \times\ 55 \\ \\ & = \ ฿\ 2090 \\ \\ \end{align}
How many Euros are equivalent to 4700 Baht ?
฿
1 38
\(x \) 4700

The amount of Euros will be less than 4700. Therefore, from the numbers in the first row, we create the fraction that is less than 1 (i.e. \( \frac{1}{38} \))

\begin{align} So \quad x & =\frac{1}{38}\ \times\ 4700 \\ \\ & = \ €\ 123.68 \\ \\ \end{align}