What do you mean by "develop" the equation? The right side is simply a number. Find that number and take its inverse cotangent.
Doing what you propose with the calculator we arrive to 50 degrees.
So, if X = 50, it would be possible to "develop" or simplify the trigonometric expression on the second member of the equation to arrive to cotg(50).
Don't you think so, considering that in the expression we have only trigonometric functions of the same angle?