| X | − | 3700 | × | 12 | ÷ | 339 50 | − | 8000 | × | 69 10 | ÷ | 339 50 | × | 12 | − | 1 25 | X | − | 2169 | × | 12 | = | 2500000 | ÷ | 339 50 |
| Left side of the equation = | X | − | 740000 113 | − | 11040000 113 | − | 1 25 | X | − | 433800 113 | − | 607880 |
| = | 24 25 | X | − | 80904240 113 |
24 25 | X | − | 80904240 113 | = | 2500000 | ÷ | 339 50 |
| Right side of the equation = | 125000000 339 |
24 25 | X | − | 80904240 113 | = | 125000000 339 |
24 25 | X | = | 125000000 339 | + | 80904240 113 |