| ( | 138164 | − | X | ) | ÷ | X | = | 13 25 |
| Multiply both sides of the equation by: | X |
| ( | 138164 | − | X | ) | = | 13 25 | X |
| 138164 | − | X | = | 13 25 | X |
| - | X | − | 13 25 | X | = | - | 138164 |
| - | 38 25 | X | = | - | 138164 |
| 138164 | = | 38 25 | X |
38 25 | X | = | 138164 |
| X | = | 138164 | ÷ | 38 25 |
| = | 138164 | × | 25 38 |
| = | 69082 | × | 25 19 |
| X | = | 1727050 19 |
| X | = | 90897.368421 |