| ( | X | − | 88741 100 | ) | ÷ | ( | 182957 100 | − | X | ) | = | - | 28 5 |
| Multiply both sides of the equation by: | ( | 182957 100 | − | X | ) |
| ( | X | − | 88741 100 | ) | = | - | 28 5 | ( | 182957 100 | − | X | ) |
| X | − | 88741 100 | = | - | 28 5 | ( | 182957 100 | − | X | ) |
| X | − | 88741 100 | = | - | 28 5 | × | 182957 100 | + | 28 5 | X |
| X | − | 88741 100 | = | - | 1280699 125 | + | 28 5 | X |
| X | − | 28 5 | X | = | - | 1280699 125 | + | 88741 100 |
| - | 23 5 | X | = | - | 1280699 125 | + | 88741 100 |
| - | 23 5 | X | = | - | 4679091 500 |
4679091 500 | = | 23 5 | X |
23 5 | X | = | 4679091 500 |
| X | = | 4679091 500 | ÷ | 23 5 |
| = | 4679091 500 | × | 5 23 |
| = | 4679091 100 | × | 1 23 |
| X | = | 4679091 2300 |
| X | = | 2034.387391 |