40 100 | = | ( | 169 | − | X | ) | ÷ | 169 | × | 100 100 |
| Right side of the equation = | ( | 169 | − | X | ) | × | 1 169 |
40 100 | = | ( | 169 | − | X | ) | × | 1 169 |
| Right side of the equation = | 169 | × | 1 169 | − | X | × | 1 169 |
| = | 1 | − | X | × | 1 169 |
40 100 | = | 1 | − | 1 169 | X |
1 169 | X | = | 1 | − | 40 100 |
1 169 | X | = | 3 5 |
| X | = | 3 5 | ÷ | 1 169 |
| = | 3 5 | × | 169 |
| X | = | 507 5 |
| X | = | 101.4 |