| X | − | 1 5 | X | − | 1 20 | X | − | 3 | = | 261 20 | + | 1 5 | × | 261 20 |
| Left side of the equation = | 3 4 | X | − | 3 |
3 4 | X | − | 3 | = | 261 20 | + | 1 5 | × | 261 20 |
| Right side of the equation = | 261 20 | + | 261 100 |
| = | 783 50 |
3 4 | X | − | 3 | = | 783 50 |
3 4 | X | = | 783 50 | + | 3 |
3 4 | X | = | 933 50 |
| X | = | 933 50 | ÷ | 3 4 |
| = | 933 50 | × | 4 3 |
| = | 311 25 | × | 2 |
| X | = | 622 25 |
| X | = | 24.88 |