| ( | 5 | ( | 27 | + | X | ) | + | 30 | ) | ÷ | ( | 44 | + | X | ) | = | 97 20 |
| Multiply both sides of the equation by: | ( | 44 | + | X | ) |
| ( | 5 | ( | 27 | + | X | ) | + | 30 | ) | = | 97 20 | ( | 44 | + | X | ) |
| 5 | ( | 27 | + | X | ) | + | 30 | = | 97 20 | ( | 44 | + | X | ) |
| 5 | ( | 27 | + | X | ) | + | 30 | = | 97 20 | × | 44 | + | 97 20 | X |
| 5 | ( | 27 | + | X | ) | + | 30 | = | 1067 5 | + | 97 20 | X |
| 5 | × | 27 | + | 5 | X | + | 30 | = | 1067 5 | + | 97 20 | X |
| 135 | + | 5 | X | + | 30 | = | 1067 5 | + | 97 20 | X |
| 165 | + | 5 | X | = | 1067 5 | + | 97 20 | X |
| 5 | X | − | 97 20 | X | = | 1067 5 | − | 165 |
3 20 | X | = | 1067 5 | − | 165 |
3 20 | X | = | 242 5 |
| X | = | 242 5 | ÷ | 3 20 |
| = | 242 5 | × | 20 3 |
| = | 242 | × | 4 3 |
| X | = | 968 3 |
| X | = | 322.666667 |