| 1 | × | 191 10 | × | 400 | x | = | 360 | × | 1963 | + | 9 10 | × | 360 | × | 1963 | − | 360 | × | 1963 |
| Left side of the equation = | 7640 | x |
| 7640 | x | = | 360 | × | 1963 | + | 9 10 | × | 360 | × | 1963 | − | 360 | × | 1963 |
| Right side of the equation = | 706680 | + | 636012 | − | 706680 |
| = | 636012 |
| 7640 | x | = | 636012 |
| x | = | 636012 | ÷ | 7640 |
| = | 636012 | × | 1 7640 |
| = | 159003 | × | 1 1910 |
| x | = | 159003 1910 |
| x | = | 83.247644 |