| ( | 48946 | − | x | ) | ÷ | 48946 | = | 61 100 |
| Left side of the equation = | 48946 | × | 1 48946 | − | x | × | 1 48946 |
| = | 24473 24473 | − | x | × | 1 48946 |
24473 24473 | − | 1 48946 | x | = | 61 100 |
| - | 1 48946 | x | = | 61 100 | − | 24473 24473 |
| - | 1 48946 | x | = | - | 954447 2447300 |
954447 2447300 | = | 1 48946 | x |
1 48946 | x | = | 954447 2447300 |
| x | = | 954447 2447300 | ÷ | 1 48946 |
| = | 954447 2447300 | × | 48946 |
| = | 954447 1223650 | × | 24473 |
| x | = | 23358181431 1223650 |