| ( | 200000 | − | x | ) | ÷ | 40000 | = | 20 100 |
| Left side of the equation = | 200000 | × | 1 40000 | − | x | × | 1 40000 |
| = | 5 | − | x | × | 1 40000 |
| 5 | − | 1 40000 | x | = | 20 100 |
| - | 1 40000 | x | = | 20 100 | − | 5 |
| - | 1 40000 | x | = | - | 24 5 |
24 5 | = | 1 40000 | x |
1 40000 | x | = | 24 5 |
| x | = | 24 5 | ÷ | 1 40000 |
| = | 24 5 | × | 40000 |
| = | 24 | × | 8000 |
| x | = | 192000 |