<|im_start|>system
You are a helpful assistant. You first thinks about the reasoning process in the mind and then provides the user with the answer.<|im_end|>
<|im_start|>user
Using the numbers [49, 37, 61, 23], create an equation that ascertains the target number of 123. You can utilize basic arithmetic operations (+, -, *, /) and each number can only be used once. Show your work in <think> </think> tags. And return the resulting formula and solution in <answer> </answer> tags as required, for example <answer> ((61 - 23) * 37) - 49 = 123 </answer>.<|im_end|>
<|im_start|>assistant
Let me solve this step by step.
<think>