| ( | 13000 | − | X | ) | ÷ | 13000 | = | 3 25 |
| Left side of the equation = | 13000 | × | 1 13000 | − | X | × | 1 13000 |
| = | 1 | − | X | × | 1 13000 |
| 1 | − | 1 13000 | X | = | 3 25 |
| - | 1 13000 | X | = | 3 25 | − | 1 |
| - | 1 13000 | X | = | - | 22 25 |
22 25 | = | 1 13000 | X |
1 13000 | X | = | 22 25 |
| X | = | 22 25 | ÷ | 1 13000 |
| = | 22 25 | × | 13000 |
| = | 22 | × | 520 |
| X | = | 11440 |