| 32 | = | X | ÷ | ( | 100 | + | X | ) | × | 100 100 |
| Multiply both sides of the equation by: | ( | 100 | + | X | ) |
| 32 | ( | 100 | + | X | ) | = | X | × | 100 100 |
| 32 | × | 100 | + | 32 | X | = | X | × | 100 100 |
| 3200 | + | 32 | X | = | X | × | 100 100 |
| 32 | X | − | 100 100 | X | = | - | 3200 |
| 31 | X | = | - | 3200 |
| X | = | - | 3200 | ÷ | 31 |
| = | - | 3200 | × | 1 31 |
| X | = | - | 3200 31 |
| X | = | - 103.225806 |