| 27 | × | 100 | ÷ | X | ÷ | 1 | ÷ | 120 | × | 100 | = | 14 |
| Multiply both sides of the equation by: | X |
| 27 | × | 100 | ÷ | 1 | ÷ | 120 | × | 100 | = | 14 | X |
| - | 14 | X | = | - | 27 | × | 100 | ÷ | 1 | ÷ | 120 | × | 100 |
| - | 14 | X | = | - | 2250 |
| 2250 | = | 14 | X |
| 14 | X | = | 2250 |
| X | = | 2250 | ÷ | 14 |
| = | 2250 | × | 1 14 |
| = | 1125 | × | 1 7 |
| X | = | 1125 7 |
| X | = | 160.714286 |