| 49 | × | 100 | ÷ | X | ÷ | 21 20 | ÷ | 90 | × | 100 | = | 78 |
| Multiply both sides of the equation by: | X |
| 49 | × | 100 | ÷ | 21 20 | ÷ | 90 | × | 100 | = | 78 | X |
| - | 78 | X | = | - | 49 | × | 100 | ÷ | 21 20 | ÷ | 90 | × | 100 |
| - | 78 | X | = | - | 140000 27 |
140000 27 | = | 78 | X |
| 78 | X | = | 140000 27 |
| X | = | 140000 27 | ÷ | 78 |
| = | 140000 27 | × | 1 78 |
| = | 70000 27 | × | 1 39 |
| X | = | 70000 1053 |
| X | = | 66.476733 |