| 245 | ÷ | 149 | = | 28 | − | x | ÷ | 92 5 | − | x |
| Left side of the equation = | 245 149 |
245 149 | = | 28 | − | x | ÷ | 92 5 | − | x |
| Right side of the equation = | 28 | − | 97 92 | x |
245 149 | = | 28 | − | 97 92 | x |
97 92 | x | = | 28 | − | 245 149 |
97 92 | x | = | 3927 149 |
| x | = | 3927 149 | ÷ | 97 92 |
| = | 3927 149 | × | 92 97 |
| x | = | 361284 14453 |
| x | = | 24.997163 |