| ( | 192539 | X | ) | = | 1939 25 | × | 275000 | X | ÷ | 100 |
| Left side of the equation = | 192539 | X |
| 192539 | X | = | 1939 25 | × | 275000 | X | ÷ | 100 |
| Right side of the equation = | 213290 | X |
| 192539 | X | = | 213290 | X |
| 192539 | X | − | 213290 | X | = | 0 |
| - | 20751 | X | = | 0 |
| - | 0 | = | 20751 | X |
| 20751 | X | = | - | 0 |
| X | = | - | 0 | ÷ | 20751 |
| = | - | 0 | × | 1 20751 |
| X | = | 0 |