| 2183 | × | 39 200 | − | 412 | = | x | − | x | × | 39 200 |
| Left side of the equation = | 85137 200 | − | 412 |
| = | 2737 200 |
2737 200 | = | x | − | x | × | 39 200 |
| Right side of the equation = | 161 200 | x |
2737 200 | = | 161 200 | x |
| - | 161 200 | x | = | - | 2737 200 |
2737 200 | = | 161 200 | x |
161 200 | x | = | 2737 200 |
| x | = | 2737 200 | ÷ | 161 200 |
| = | 2737 200 | × | 200 161 |
| = | 17 | × | 1 |
| x | = | 17 |