40 100 | = | ( | 79 | − | X | ) | ÷ | 79 | × | 100 100 |
| Right side of the equation = | ( | 79 | − | X | ) | × | 1 79 |
40 100 | = | ( | 79 | − | X | ) | × | 1 79 |
| Right side of the equation = | 79 | × | 1 79 | − | X | × | 1 79 |
| = | 1 | − | X | × | 1 79 |
40 100 | = | 1 | − | 1 79 | X |
1 79 | X | = | 1 | − | 40 100 |
1 79 | X | = | 3 5 |
| X | = | 3 5 | ÷ | 1 79 |
| = | 3 5 | × | 79 |
| X | = | 237 5 |
| X | = | 47.4 |