| 160000 | ÷ | x | = | 176000 | ÷ | x | + | 4 |
| Multiply both sides of the equation by: | x |
| 160000 | = | 176000 | ÷ | 1 | × | 1 | + | 4 | x |
| - | 4 | x | = | 176000 | ÷ | 1 | × | 1 | − | 160000 |
| - | 4 | x | = | 176000 | − | 160000 |
| - | 4 | x | = | 16000 |
| - | 16000 | = | 4 | x |
| 4 | x | = | - | 16000 |
| x | = | - | 16000 | ÷ | 4 |
| = | - | 16000 | × | 1 4 |
| = | - | 4000 | × | 1 |
| x | = | - | 4000 |