| 185323838 | = | ( | x | − | 8765432 | ) | × | 3 |
| Right side of the equation = | x | × | 3 | − | 8765432 | × | 3 |
| = | x | × | 3 | − | 26296296 |
| 185323838 | = | 3 | x | − | 26296296 |
| - | 3 | x | = | - | 26296296 | − | 185323838 |
| - | 3 | x | = | - | 211620134 |
| 211620134 | = | 3 | x |
| 3 | x | = | 211620134 |
| x | = | 211620134 | ÷ | 3 |
| = | 211620134 | × | 1 3 |
| x | = | 211620134 3 |
| x | = | 70540044.666666999 |