I'll start by explaining the mathematical part to you.
16 and 2/3 expressed as an improper fraction is equivalent to 50/3 which again is equivalent to 100/6.As you can see 100/6 is the reciprocal of 6/100,i.e. 6%.
That's why, if your annual income represents 6% of your capital value,you have to DIVIDE the annual income by 6% to calculate the capital value.
Annual Income=6% Capital Value
Capital Value= Annual Income division 6%
= Annual Income divided by 6/100
= Annual Income multiplicated by 100/6
= A.I. x 16 and 2/3