| 3 | = | 100 | ( | x | − | 238 | ) | ÷ | ( | x | × | 900 | ÷ | 100 | ) |
| Multiply both sides of the equation by: | ( | x | × | 900 | ÷ | 100 | ) |
| 3 | ( | x | × | 900 | ÷ | 100 | ) | = | 100 | ( | x | − | 238 | ) |
| 3 | x | × | 900 | ÷ | 100 | = | 100 | ( | x | − | 238 | ) |
| 3 | x | × | 900 | ÷ | 100 | = | 100 | x | − | 100 | × | 238 |
| 27 | x | = | 100 | x | − | 23800 |
| 27 | x | − | 100 | x | = | - | 23800 |
| - | 73 | x | = | - | 23800 |
| 23800 | = | 73 | x |
| 73 | x | = | 23800 |
| x | = | 23800 | ÷ | 73 |
| = | 23800 | × | 1 73 |
| x | = | 23800 73 |
| x | = | 326.027397 |