| x | × | 7 200 | = | ( | 78 5 | + | x | ÷ | 40 | × | 23 500 | ) |
| Right side of the equation = | 78 5 | + | x | ÷ | 40 | × | 23 500 |
| = | 78 5 | + | x | × | 23 20000 |
7 200 | x | = | 78 5 | + | 23 20000 | x |
7 200 | x | − | 23 20000 | x | = | 78 5 |
677 20000 | x | = | 78 5 |
| x | = | 78 5 | ÷ | 677 20000 |
| = | 78 5 | × | 20000 677 |
| = | 78 | × | 4000 677 |
| x | = | 312000 677 |
| x | = | 460.856721 |