| ( | X | + | 88 | ) | ÷ | ( | 1 | − | 3 10000 | ) | = | 972 |
| Multiply both sides of the equation by: | ( | 1 | − | 3 10000 | ) |
| ( | X | + | 88 | ) | = | 972 | ( | 1 | − | 3 10000 | ) |
| X | + | 88 | = | 972 | ( | 1 | − | 3 10000 | ) |
| X | + | 88 | = | 972 | × | 1 | − | 972 | × | 3 10000 |
| X | + | 88 | = | 972 | − | 729 2500 |
| X | + | 88 | = | 2429271 2500 |
| X | = | 2429271 2500 | − | 88 |
| X | = | 2209271 2500 |