| ( | X | − | 4000000 | × | 5 100 | − | 6000000 | × | 6 100 | ) | × | 3 4 | ÷ | 8000000 | = | ( | X | − | 4000000 | × | 5 100 | ) | × | 3 4 | ÷ | 1000000 |
| Left side of the equation = | ( | X | − | 4000000 | × | 5 100 | − | 6000000 | × | 6 100 | ) | × | 3 32000000 |
| ( | X | − | 4000000 | × | 5 100 | − | 6000000 | × | 6 100 | ) | × | 3 32000000 | = | ( | X | − | 4000000 | × | 5 100 | ) | × | 3 4 | ÷ | 1000000 |
| Left side of the equation = | X | × | 3 32000000 | − | 4000000 | × | 5 100 | × | 3 32000000 | − | 6000000 | × | 6 100 | × | 3 32000000 |
| = | X | × | 3 32000000 | − | 3 160 | − | 27 800 |
| = | 3 32000000 | X | − | 21 400 |
3 32000000 | X | − | 21 400 | = | ( | X | − | 4000000 | × | 5 100 | ) | × | 3 4 | ÷ | 1000000 |
| Right side of the equation = | ( | X | − | 4000000 | × | 5 100 | ) | × | 3 4000000 |
3 32000000 | X | − | 21 400 | = | ( | X | − | 4000000 | × | 5 100 | ) | × | 3 4000000 |
| Right side of the equation = | X | × | 3 4000000 | − | 4000000 | × | 5 100 | × | 3 4000000 |
| = | X | × | 3 4000000 | − | 3 20 |
3 32000000 | X | − | 21 400 | = | 3 4000000 | X | − | 3 20 |
3 32000000 | X | − | 3 4000000 | X | = | - | 3 20 | + | 21 400 |