| 4600 | ( | 100 | − | x | ) | = | 19320 | ( | x | − | 48 | ) |
| Left side of the equation = | 4600 | × | 100 | − | 4600 | x |
| = | 460000 | − | 4600 | x |
| 460000 | − | 4600 | x | = | 19320 | ( | x | − | 48 | ) |
| Right side of the equation = | 19320 | x | − | 19320 | × | 48 |
| = | 19320 | x | − | 927360 |
| 460000 | − | 4600 | x | = | 19320 | x | − | 927360 |
| - | 4600 | x | − | 19320 | x | = | - | 927360 | − | 460000 |
| - | 23920 | x | = | - | 927360 | − | 460000 |
| - | 23920 | x | = | - | 1387360 |
| 1387360 | = | 23920 | x |
| 23920 | x | = | 1387360 |
| x | = | 1387360 | ÷ | 23920 |
| = | 1387360 | × | 1 23920 |
| = | 58 | × | 1 |
| x | = | 58 |