| ( | 54639 | ÷ | X | ) | − | 1 | × | 100 | = | - | 21 100 |
| 54639 | ÷ | X | − | 1 | × | 100 | = | - | 21 100 |
| 54639 | ÷ | X | − | 100 | = | - | 21 100 |
| Multiply both sides of the equation by: | X |
| 54639 | − | 100 | X | = | - | 21 100 | X |
| - | 100 | X | + | 21 100 | X | = | - | 54639 |
| - | 9979 100 | X | = | - | 54639 |
| 54639 | = | 9979 100 | X |
9979 100 | X | = | 54639 |
| X | = | 54639 | ÷ | 9979 100 |
| = | 54639 | × | 100 9979 |
| X | = | 5463900 9979 |
| X | = | 547.539834 |