| 100000 | − | 23 | x | = | 117000 | − | 7 5 | × | 23 | x |
| Right side of the equation = | 117000 | − | 161 5 | x |
| 100000 | − | 23 | x | = | 117000 | − | 161 5 | x |
| - | 23 | x | + | 161 5 | x | = | 117000 | − | 100000 |
46 5 | x | = | 117000 | − | 100000 |
46 5 | x | = | 17000 |
| x | = | 17000 | ÷ | 46 5 |
| = | 17000 | × | 5 46 |
| = | 8500 | × | 5 23 |
| x | = | 42500 23 |
| x | = | 1847.826087 |