| ( | 1322 | − | X | ) | ÷ | X | = | 161 2500 |
| Multiply both sides of the equation by: | X |
| ( | 1322 | − | X | ) | = | 161 2500 | X |
| 1322 | − | X | = | 161 2500 | X |
| - | X | − | 161 2500 | X | = | - | 1322 |
| - | 2661 2500 | X | = | - | 1322 |
| 1322 | = | 2661 2500 | X |
2661 2500 | X | = | 1322 |
| X | = | 1322 | ÷ | 2661 2500 |
| = | 1322 | × | 2500 2661 |
| X | = | 3305000 2661 |
| X | = | 1242.01428 |