| 3 | = | 100 | ( | X | − | 216 | ) | ÷ | ( | X | × | 520 | ÷ | 100 | ) |
| Multiply both sides of the equation by: | ( | X | × | 520 | ÷ | 100 | ) |
| 3 | ( | X | × | 520 | ÷ | 100 | ) | = | 100 | ( | X | − | 216 | ) |
| 3 | X | × | 520 | ÷ | 100 | = | 100 | ( | X | − | 216 | ) |
| 3 | X | × | 520 | ÷ | 100 | = | 100 | X | − | 100 | × | 216 |
78 5 | X | = | 100 | X | − | 21600 |
78 5 | X | − | 100 | X | = | - | 21600 |
| - | 422 5 | X | = | - | 21600 |
| 21600 | = | 422 5 | X |
422 5 | X | = | 21600 |
| X | = | 21600 | ÷ | 422 5 |
| = | 21600 | × | 5 422 |
| = | 10800 | × | 5 211 |
| X | = | 54000 211 |
| X | = | 255.924171 |