| 86 | ÷ | 100 | × | ( | x | − | 7 | ) | = | 92 | ÷ | 100 | × | ( | x | − | 4 | ) |
| Left side of the equation = | 43 50 | ( | x | − | 7 | ) |
43 50 | ( | x | − | 7 | ) | = | 92 | ÷ | 100 | × | ( | x | − | 4 | ) |
| Left side of the equation = | 43 50 | x | − | 43 50 | × | 7 |
| = | 43 50 | x | − | 301 50 |
43 50 | x | − | 301 50 | = | 92 | ÷ | 100 | × | ( | x | − | 4 | ) |
| Right side of the equation = | 23 25 | ( | x | − | 4 | ) |
43 50 | x | − | 301 50 | = | 23 25 | ( | x | − | 4 | ) |
| Right side of the equation = | 23 25 | x | − | 23 25 | × | 4 |
| = | 23 25 | x | − | 92 25 |
43 50 | x | − | 301 50 | = | 23 25 | x | − | 92 25 |
43 50 | x | − | 23 25 | x | = | - | 92 25 | + | 301 50 |
| - | 3 50 | x | = | - | 92 25 | + | 301 50 |
| - | 3 50 | x | = | 117 50 |
| - | 117 50 | = | 3 50 | x |
3 50 | x | = | - | 117 50 |
| x | = | - | 117 50 | ÷ | 3 50 |
| = | - | 117 50 | × | 50 3 |
| = | - | 39 | × | 1 |
| x | = | - | 39 |