| ( | x | − | 2917 100 | ) | ÷ | x | = | 77 100 |
| Multiply both sides of the equation by: | x |
| ( | x | − | 2917 100 | ) | = | 77 100 | x |
| x | − | 2917 100 | = | 77 100 | x |
| x | − | 77 100 | x | = | 2917 100 |
23 100 | x | = | 2917 100 |
| x | = | 2917 100 | ÷ | 23 100 |
| = | 2917 100 | × | 100 23 |
| = | 2917 | × | 1 23 |
| x | = | 2917 23 |
| x | = | 126.826087 |