| ( | 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | ) | ÷ | ( | 185 | + | X | ) | = | 23 5 |
| Multiply both sides of the equation by: | ( | 185 | + | X | ) |
| ( | 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | ) | = | 23 5 | ( | 185 | + | X | ) |
| 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | = | 23 5 | ( | 185 | + | X | ) |
| 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | = | 23 5 | × | 185 | + | 23 5 | X |
| 5 | ( | 119 | + | X | ) | + | 28 | + | 45 | + | 8 | + | 37 | = | 851 | + | 23 5 | X |
| 5 | ( | 119 | + | X | ) | + | 118 | = | 851 | + | 23 5 | X |
| 5 | × | 119 | + | 5 | X | + | 118 | = | 851 | + | 23 5 | X |
| 595 | + | 5 | X | + | 118 | = | 851 | + | 23 5 | X |
| 713 | + | 5 | X | = | 851 | + | 23 5 | X |
| 5 | X | − | 23 5 | X | = | 851 | − | 713 |
2 5 | X | = | 851 | − | 713 |
2 5 | X | = | 138 |
| X | = | 138 | ÷ | 2 5 |
| = | 138 | × | 5 2 |
| = | 69 | × | 5 |
| X | = | 345 |