Well, what I would do is divide 107,982 by 3, and that would get me 1/3 of it, which is 35,994. Then I would multiply 35,994 by 2 so I'd have 2/3 of 107982. The answer would be 71,988.
But my way may be a bit complicated. All you have to do is find two thirds of 107,982.
The answer is 71,988.