| ( | 245 | + | X | ) | ÷ | ( | 267 | + | X | ) | = | 95 100 |
| Multiply both sides of the equation by: | ( | 267 | + | X | ) |
| ( | 245 | + | X | ) | = | 95 100 | ( | 267 | + | X | ) |
| 245 | + | X | = | 95 100 | ( | 267 | + | X | ) |
| 245 | + | X | = | 95 100 | × | 267 | + | 95 100 | X |
| 245 | + | X | = | 5073 20 | + | 95 100 | X |
| X | − | 95 100 | X | = | 5073 20 | − | 245 |
1 20 | X | = | 5073 20 | − | 245 |
1 20 | X | = | 173 20 |
| X | = | 173 20 | ÷ | 1 20 |
| = | 173 20 | × | 20 |
| = | 173 | × | 1 |
| X | = | 173 |