| ( | 165 | − | X | ) | ÷ | 165 | = | 89 200 |
| Left side of the equation = | 165 | × | 1 165 | − | X | × | 1 165 |
| = | 1 | − | X | × | 1 165 |
| 1 | − | 1 165 | X | = | 89 200 |
| - | 1 165 | X | = | 89 200 | − | 1 |
| - | 1 165 | X | = | - | 111 200 |
111 200 | = | 1 165 | X |
1 165 | X | = | 111 200 |
| X | = | 111 200 | ÷ | 1 165 |
| = | 111 200 | × | 165 |
| = | 111 40 | × | 33 |
| X | = | 3663 40 |
| X | = | 91.575 |