| x | = | 62001 10000 | ÷ | 361 400 | ÷ | ( | 1233117 5000 | − | 981 50 | x | ) |
| Multiply both sides of the equation by: | ( | 1233117 5000 | − | 981 50 | x | ) |
| x | ( | 1233117 5000 | − | 981 50 | x | ) | = | 62001 10000 | ÷ | 361 400 |
| x | × | 1233117 5000 | − | x | × | 981 50 | x | = | 62001 10000 | ÷ | 361 400 |
| x | × | 1233117 5000 | − | x | × | 981 50 | x | = | 62001 9025 |