| X | − | ( | X | × | 31 500 | ) | + | 17918 | = | 239600 |
| Left side of the equation = | X | − | X | × | 31 500 | + | 17918 |
| = | 469 500 | X | + | 17918 |
469 500 | X | + | 17918 | = | 239600 |
469 500 | X | = | 239600 | − | 17918 |
469 500 | X | = | 221682 |
| X | = | 221682 | ÷ | 469 500 |
| = | 221682 | × | 500 469 |
| X | = | 110841000 469 |
| X | = | 236334.754797 |