Let the number be x.
The number is increased by 23%.
∴ Amount by which the number is increased = 23% of x
= 10023×x
= 10023x
Given, the increased number becomes 861,
∴x+10023x=861⇒100100x+23x=861⇒100123x=861⇒x=123861×100⇒x=12386,100⇒x=700
Hence, the number is 700.