| ( | 120000 | − | X | ) | ÷ | 120000 | = | 1 10 |
| Left side of the equation = | 120000 | × | 1 120000 | − | X | × | 1 120000 |
| = | 1 | − | X | × | 1 120000 |
| 1 | − | 1 120000 | X | = | 1 10 |
| - | 1 120000 | X | = | 1 10 | − | 1 |
| - | 1 120000 | X | = | - | 9 10 |
9 10 | = | 1 120000 | X |
1 120000 | X | = | 9 10 |
| X | = | 9 10 | ÷ | 1 120000 |
| = | 9 10 | × | 120000 |
| = | 9 | × | 12000 |
| X | = | 108000 |