| 3 | = | 100 | ( | x | − | 303 | ) | ÷ | ( | x | × | 700 | ÷ | 100 | ) |
| Multiply both sides of the equation by: | ( | x | × | 700 | ÷ | 100 | ) |
| 3 | ( | x | × | 700 | ÷ | 100 | ) | = | 100 | ( | x | − | 303 | ) |
| 3 | x | × | 700 | ÷ | 100 | = | 100 | ( | x | − | 303 | ) |
| 3 | x | × | 700 | ÷ | 100 | = | 100 | x | − | 100 | × | 303 |
| 21 | x | = | 100 | x | − | 30300 |
| 21 | x | − | 100 | x | = | - | 30300 |
| - | 79 | x | = | - | 30300 |
| 30300 | = | 79 | x |
| 79 | x | = | 30300 |
| x | = | 30300 | ÷ | 79 |
| = | 30300 | × | 1 79 |
| x | = | 30300 79 |
| x | = | 383.544304 |