| 199 | x | − | 27598 | − | 100 | ( | x | − | 23 | ) | = | 400 |
| Left side of the equation = | 199 | x | − | 27598 | − | 100 | x | + | 100 | × | 23 |
| = | 199 | x | − | 27598 | − | 100 | x | + | 2300 |
| = | 99 | x | − | 25298 |
| 99 | x | − | 25298 | = | 400 |
| 99 | x | = | 400 | + | 25298 |
| 99 | x | = | 25698 |
| x | = | 25698 | ÷ | 99 |
| = | 25698 | × | 1 99 |
| = | 8566 | × | 1 33 |
| x | = | 8566 33 |
| x | = | 259.575758 |