| X | ÷ | 1 | − | X | × | 360 | ÷ | 40 | − | 20 | = | 2741 100 |
| Left side of the equation = | X | × | 1 | − | X | × | 9 | − | 20 |
| = | - | 8 | X | − | 20 |
| - | 8 | X | − | 20 | = | 2741 100 |
| - | 8 | X | = | 2741 100 | + | 20 |
| - | 8 | X | = | 4741 100 |
| - | 4741 100 | = | 8 | X |
| 8 | X | = | - | 4741 100 |
| X | = | - | 4741 100 | ÷ | 8 |
| = | - | 4741 100 | × | 1 8 |
| X | = | - | 4741 800 |
| X | = | - 5.92625 |