\[\boxed{\mathbf{3.420}}\]
\[\textbf{а)}\ (61 - x)\ :13 = 4\]
\[61 - x = 4 \cdot 13\]
\[61 - x = 52\]
\[x = 61 - 52\]
\[x = 9.\ \]
\[\textbf{б)}\ 26 \cdot (x - 2) = 208\]
\[x - 2 = 208\ :26\]
\[x - 2 = 8\]
\[x = 8 + 2\]
\[x = 10.\]