1. **State the problem:** Solve for $X$ in the equation $X \times 18\% = 89654.56$. 2. **Recall the formula:** To find $X$, divide both sides of the equation by $18\%$. 3. **Convert percentage to decimal:** $18\% = 0.18$. 4. **Rewrite the equation:** $$X \times 0.18 = 89654.56$$ 5. **Divide both sides by 0.18:** $$X = \frac{89654.56}{0.18}$$ 6. **Show cancellation:** $$X = \frac{\cancel{89654.56}}{\cancel{0.18}}$$ (division step shown for clarity) 7. **Calculate the division:** $$X = 498080.888...$$ 8. **Final answer:** $X \approx 498080.89$ (rounded to two decimal places). This means $X$ is approximately 498080.89 to satisfy the original equation.