| ( | 160 | + | X | ) | ÷ | ( | 164 | + | X | ) | = | 99 100 |
| Multiply both sides of the equation by: | ( | 164 | + | X | ) |
| ( | 160 | + | X | ) | = | 99 100 | ( | 164 | + | X | ) |
| 160 | + | X | = | 99 100 | ( | 164 | + | X | ) |
| 160 | + | X | = | 99 100 | × | 164 | + | 99 100 | X |
| 160 | + | X | = | 4059 25 | + | 99 100 | X |
| X | − | 99 100 | X | = | 4059 25 | − | 160 |
1 100 | X | = | 4059 25 | − | 160 |
1 100 | X | = | 59 25 |
| X | = | 59 25 | ÷ | 1 100 |
| = | 59 25 | × | 100 |
| = | 59 | × | 4 |
| X | = | 236 |