| ( | 260 | − | x | ) | ÷ | x | = | 70 | ÷ | 130 |
| Multiply both sides of the equation by: | x |
| ( | 260 | − | x | ) | = | 70 | ÷ | 130 | × | x |
| 260 | − | x | = | 70 | ÷ | 130 | × | x |
| 260 | − | x | = | 7 13 | x |
| - | x | − | 7 13 | x | = | - | 260 |
| - | 20 13 | x | = | - | 260 |
| 260 | = | 20 13 | x |
20 13 | x | = | 260 |
| x | = | 260 | ÷ | 20 13 |
| = | 260 | × | 13 20 |
| = | 13 | × | 13 |
| x | = | 169 |