| ( | 2016 | − | X | ) | ÷ | X | = | 37213 10000 |
| Multiply both sides of the equation by: | X |
| ( | 2016 | − | X | ) | = | 37213 10000 | X |
| 2016 | − | X | = | 37213 10000 | X |
| - | X | − | 37213 10000 | X | = | - | 2016 |
| - | 47213 10000 | X | = | - | 2016 |
| 2016 | = | 47213 10000 | X |
47213 10000 | X | = | 2016 |
| X | = | 2016 | ÷ | 47213 10000 |
| = | 2016 | × | 10000 47213 |
| X | = | 20160000 47213 |
| X | = | 427.001038 |