| X | ÷ | ( | X | + | 1014 | ) | = | 27 100000 |
| Multiply both sides of the equation by: | ( | X | + | 1014 | ) |
| X | = | 27 100000 | ( | X | + | 1014 | ) |
| X | = | 27 100000 | X | + | 27 100000 | × | 1014 |
| X | = | 27 100000 | X | + | 13689 50000 |
| X | − | 27 100000 | X | = | 13689 50000 |
99973 100000 | X | = | 13689 50000 |
| X | = | 13689 50000 | ÷ | 99973 100000 |
| = | 13689 50000 | × | 100000 99973 |
| = | 13689 | × | 2 99973 |
| X | = | 27378 99973 |
| X | = | 0.273854 |