| ( | x | ÷ | 37 | ) | − | 17 | = | ( | x | ÷ | 36 | ) | − | 3 |
| Left side of the equation = | x | ÷ | 37 | − | 17 |
1 37 | x | − | 17 | = | ( | x | ÷ | 36 | ) | − | 3 |
| Right side of the equation = | x | ÷ | 36 | − | 3 |
1 37 | x | − | 17 | = | 1 36 | x | − | 3 |
1 37 | x | − | 1 36 | x | = | - | 3 | + | 17 |
| - | 1 1332 | x | = | - | 3 | + | 17 |
| - | 1 1332 | x | = | 14 |
| - | 14 | = | 1 1332 | x |
1 1332 | x | = | - | 14 |
| x | = | - | 14 | ÷ | 1 1332 |
| = | - | 14 | × | 1332 |
| x | = | - | 18648 |