| ( | x | − | 159 10 | ) | ÷ | x | × | 100 100 | = | 31 100 |
| Multiply both sides of the equation by: | x |
| ( | x | − | 159 10 | ) | × | 100 100 | = | 31 100 | x |
| x | × | 100 100 | − | 159 10 | × | 100 100 | = | 31 100 | x |
| x | × | 100 100 | − | 159 10 | = | 31 100 | x |
100 100 | x | − | 31 100 | x | = | 159 10 |
69 100 | x | = | 159 10 |
| x | = | 159 10 | ÷ | 69 100 |
| = | 159 10 | × | 100 69 |
| = | 53 | × | 10 23 |
| x | = | 530 23 |
| x | = | 23.043478 |