| ( | 966000000 | − | 5000 | − | X | ) | × | 1 40 | = | X |
| Left side of the equation = | 966000000 | × | 1 40 | − | 5000 | × | 1 40 | − | X | × | 1 40 |
| = | 24150000 | − | 125 | − | X | × | 1 40 |
| = | 24149875 | − | 1 40 | X |
| 24149875 | − | 1 40 | X | = | X |
| - | 1 40 | X | − | X | = | - | 24149875 |
| - | 41 40 | X | = | - | 24149875 |
| 24149875 | = | 41 40 | X |
41 40 | X | = | 24149875 |
| X | = | 24149875 | ÷ | 41 40 |
| = | 24149875 | × | 40 41 |
| X | = | 965995000 41 |
| X | = | 23560853.658537 |