| ( | 17473 20 | − | 175253 200 | ) | ÷ | 267 2 | = | ( | 175253 200 | − | z | ) | ÷ | 394899 5000 |
| Left side of the equation = | 17473 20 | × | 2 267 | − | 175253 200 | × | 2 267 |
| = | 17473 2670 | − | 175253 26700 |
| = | - | 523 26700 |
| - | 523 26700 | = | ( | 175253 200 | − | z | ) | ÷ | 394899 5000 |
| Right side of the equation = | 175253 200 | × | 5000 394899 | − | z | × | 5000 394899 |
| = | 4381325 394899 | − | z | × | 5000 394899 |
| - | 523 26700 | = | 4381325 394899 | − | 5000 394899 | z |
5000 394899 | z | = | 4381325 394899 | + | 523 26700 |