| ( | 48946 | − | x | ) | ÷ | x | = | 61 100 |
| Multiply both sides of the equation by: | x |
| ( | 48946 | − | x | ) | = | 61 100 | x |
| 48946 | − | x | = | 61 100 | x |
| - | x | − | 61 100 | x | = | - | 48946 |
| - | 161 100 | x | = | - | 48946 |
| 48946 | = | 161 100 | x |
161 100 | x | = | 48946 |
| x | = | 48946 | ÷ | 161 100 |
| = | 48946 | × | 100 161 |
| x | = | 4894600 161 |
| x | = | 30401.242236 |