| ( | 110500 | − | x | ) | ÷ | 120000 | = | 1 10 |
| Left side of the equation = | 110500 | × | 1 120000 | − | x | × | 1 120000 |
| = | 221 240 | − | x | × | 1 120000 |
221 240 | − | 1 120000 | x | = | 1 10 |
| - | 1 120000 | x | = | 1 10 | − | 221 240 |
| - | 1 120000 | x | = | - | 197 240 |
197 240 | = | 1 120000 | x |
1 120000 | x | = | 197 240 |
| x | = | 197 240 | ÷ | 1 120000 |
| = | 197 240 | × | 120000 |
| = | 197 | × | 500 |
| x | = | 98500 |