| ( | 966000000 | − | 5000 | − | X | ) | × | 1 400 | = | X |
| Left side of the equation = | 966000000 | × | 1 400 | − | 5000 | × | 1 400 | − | X | × | 1 400 |
| = | 2415000 | − | 25 2 | − | X | × | 1 400 |
| = | 4829975 2 | − | 1 400 | X |
4829975 2 | − | 1 400 | X | = | X |
| - | 1 400 | X | − | X | = | - | 4829975 2 |
| - | 401 400 | X | = | - | 4829975 2 |
4829975 2 | = | 401 400 | X |
401 400 | X | = | 4829975 2 |
| X | = | 4829975 2 | ÷ | 401 400 |
| = | 4829975 2 | × | 400 401 |
| = | 4829975 | × | 200 401 |
| X | = | 965995000 401 |
| X | = | 2408965.087282 |