| ( | ( | 4728168 | − | 4428117 20 | − | 78645 | ) | − | x | ) | × | 23 1000 | = | x |
| Left side of the equation = | ( | 4728168 | − | 4428117 20 | − | 78645 | ) | × | 23 1000 | − | x | × | 23 1000 |
| = | 4728168 | × | 23 1000 | − | 4428117 20 | × | 23 1000 | − | 78645 | × | 23 1000 | − | 23 1000 | x |
| = | 13593483 125 | − | 101846691 20000 | − | 361767 200 | − | 23 1000 | x |