| ( | 123 | − | X | ) | ÷ | 123 | = | 244 500 |
| Left side of the equation = | 123 | × | 1 123 | − | X | × | 1 123 |
| = | 1 | − | X | × | 1 123 |
| 1 | − | 1 123 | X | = | 244 500 |
| - | 1 123 | X | = | 244 500 | − | 1 |
| - | 1 123 | X | = | - | 64 125 |
64 125 | = | 1 123 | X |
1 123 | X | = | 64 125 |
| X | = | 64 125 | ÷ | 1 123 |
| = | 64 125 | × | 123 |
| X | = | 7872 125 |
| X | = | 62.976 |