| ( | 440 | × | 47 | − | X | ) | × | 9 10 | = | 804217 50 |
| Left side of the equation = | 440 | × | 47 | × | 9 10 | − | X | × | 9 10 |
| = | 18612 | − | X | × | 9 10 |
| 18612 | − | 9 10 | X | = | 804217 50 |
| - | 9 10 | X | = | 804217 50 | − | 18612 |
| - | 9 10 | X | = | - | 126383 50 |
126383 50 | = | 9 10 | X |
9 10 | X | = | 126383 50 |
| X | = | 126383 50 | ÷ | 9 10 |
| = | 126383 50 | × | 10 9 |
| = | 126383 5 | × | 1 9 |
| X | = | 126383 45 |
| X | = | 2808.511111 |