| 26 | ÷ | x | − | 105 | − | 26 | = | 309 500 |
| Multiply both sides of the equation by: | x |
| 26 | − | 105 | x | − | 26 | x | = | 309 500 | x |
| - | 105 | x | − | 26 | x | − | 309 500 | x | = | - | 26 |
| - | 65809 500 | x | = | - | 26 |
| 26 | = | 65809 500 | x |
65809 500 | x | = | 26 |
| x | = | 26 | ÷ | 65809 500 |
| = | 26 | × | 500 65809 |
| x | = | 13000 65809 |
| x | = | 0.197541 |