| 190000 | ÷ | 5 | + | 1 5 | x | = | 100000 | ÷ | 5 | + | 31 50 | x |
| Left side of the equation = | 38000 | + | 1 5 | x |
| 38000 | + | 1 5 | x | = | 100000 | ÷ | 5 | + | 31 50 | x |
| Right side of the equation = | 20000 | + | 31 50 | x |
| 38000 | + | 1 5 | x | = | 20000 | + | 31 50 | x |
1 5 | x | − | 31 50 | x | = | 20000 | − | 38000 |
| - | 21 50 | x | = | 20000 | − | 38000 |
| - | 21 50 | x | = | - | 18000 |
| 18000 | = | 21 50 | x |
21 50 | x | = | 18000 |
| x | = | 18000 | ÷ | 21 50 |
| = | 18000 | × | 50 21 |
| = | 6000 | × | 50 7 |
| x | = | 300000 7 |
| x | = | 42857.142857 |