| ( | 18000 | − | X | ) | ÷ | X | = | - | 83 200 |
| Multiply both sides of the equation by: | X |
| ( | 18000 | − | X | ) | = | - | 83 200 | X |
| 18000 | − | X | = | - | 83 200 | X |
| - | X | + | 83 200 | X | = | - | 18000 |
| - | 117 200 | X | = | - | 18000 |
| 18000 | = | 117 200 | X |
117 200 | X | = | 18000 |
| X | = | 18000 | ÷ | 117 200 |
| = | 18000 | × | 200 117 |
| = | 2000 | × | 200 13 |
| X | = | 400000 13 |
| X | = | 30769.230769 |