| ( | 38 | − | 30 | ) | ÷ | ( | 40 | − | 30 | ) | = | ( | X | − | 23 250 | ) | ( | 33 400 | − | 23 250 | ) |
| Multiply both sides of the equation by: | ( | 40 | − | 30 | ) |
| ( | 38 | − | 30 | ) | = | ( | X | − | 23 250 | ) | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 38 | − | 30 | = | ( | X | − | 23 250 | ) | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 38 | − | 30 | = | X | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) | − | 23 250 | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 8 | = | X | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) | − | 23 250 | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 8 | = | X | × | 33 400 | ( | 40 | − | 30 | ) | − | X | × | 23 250 | ( | 40 | − | 30 | ) | − | 23 250 | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 8 | = | X | × | 33 400 | × | 40 | − | X | × | 33 400 | × | 30 | − | X | × | 23 250 | ( | 40 | − | 30 | ) | − | 23 250 | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 8 | = | X | × | 33 10 | − | X | × | 99 40 | − | X | × | 23 250 | ( | 40 | − | 30 | ) | − | 23 250 | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 8 | = | 33 40 | X | − | X | × | 23 250 | ( | 40 | − | 30 | ) | − | 23 250 | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 8 | = | 33 40 | X | − | X | × | 23 250 | × | 40 | + | X | × | 23 250 | × | 30 | − | 23 250 | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 8 | = | 33 40 | X | − | X | × | 92 25 | + | X | × | 69 25 | − | 23 250 | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 8 | = | - | 19 200 | X | − | 23 250 | ( | 33 400 | − | 23 250 | ) | ( | 40 | − | 30 | ) |
| 8 | = | - | 19 200 | X | − | 23 250 | × | 33 400 | ( | 40 | − | 30 | ) | + | 23 250 | × | 23 250 | ( | 40 | − | 30 | ) |
| 8 | = | - | 19 200 | X | − | 759 100000 | ( | 40 | − | 30 | ) | + | 529 62500 | ( | 40 | − | 30 | ) |
| 8 | = | - | 19 200 | X | − | 759 100000 | × | 40 | + | 759 100000 | × | 30 | + | 529 62500 | ( | 40 | − | 30 | ) |
| 8 | = | - | 19 200 | X | − | 759 2500 | + | 2277 10000 | + | 529 62500 | ( | 40 | − | 30 | ) |
| 8 | = | - | 19 200 | X | − | 759 10000 | + | 529 62500 | ( | 40 | − | 30 | ) |
| 8 | = | - | 19 200 | X | − | 759 10000 | + | 529 62500 | × | 40 | − | 529 62500 | × | 30 |
| 8 | = | - | 19 200 | X | − | 759 10000 | + | 1058 3125 | − | 1587 6250 |
| 8 | = | - | 19 200 | X | + | 437 50000 |
19 200 | X | = | 437 50000 | − | 8 |
19 200 | X | = | - | 399563 50000 |
| X | = | - | 399563 50000 | ÷ | 19 200 |
| = | - | 399563 50000 | × | 200 19 |
| = | - | 399563 250 | × | 1 19 |
| X | = | - | 399563 4750 |
| X | = | - 84.118526 |