| 47 | × | 100 | ÷ | 41 | ÷ | 1 | ÷ | X | × | 100 | = | 78 |
| Multiply both sides of the equation by: | X |
| 47 | × | 100 | ÷ | 41 | ÷ | 1 | × | 100 | = | 78 | X |
| - | 78 | X | = | - | 47 | × | 100 | ÷ | 41 | ÷ | 1 | × | 100 |
| - | 78 | X | = | - | 470000 41 |
470000 41 | = | 78 | X |
| 78 | X | = | 470000 41 |
| X | = | 470000 41 | ÷ | 78 |
| = | 470000 41 | × | 1 78 |
| = | 235000 41 | × | 1 39 |
| X | = | 235000 1599 |
| X | = | 146.966854 |