| ( | 361 | − | x | ) | ÷ | 35 | = | 32257 5000 |
| Left side of the equation = | 361 | × | 1 35 | − | x | × | 1 35 |
| = | 361 35 | − | x | × | 1 35 |
361 35 | − | 1 35 | x | = | 32257 5000 |
| - | 1 35 | x | = | 32257 5000 | − | 361 35 |
| - | 1 35 | x | = | - | 135201 35000 |
135201 35000 | = | 1 35 | x |
1 35 | x | = | 135201 35000 |
| x | = | 135201 35000 | ÷ | 1 35 |
| = | 135201 35000 | × | 35 |
| = | 135201 1000 | × | 1 |
| x | = | 135201 1000 |
| x | = | 135.201 |