The given equation is
[tex]X=MN-P[/tex]First, we add P on each side.
[tex]\begin{gathered} X+P=MN-P+P \\ X+P=MN \end{gathered}[/tex]Then, we divide the equation by M.
[tex]\begin{gathered} \frac{X+P}{M}=\frac{MN}{M} \\ N=\frac{X+P}{M} \end{gathered}[/tex]