| 1447 | × | 23 20 | ( | 1 | + | 5 | X | ÷ | ( | X | + | 1200 | ) | ) | = | 0 |
| 1447 | × | 23 20 | × | 1 | + | 1447 | × | 23 20 | × | 5 | X | ÷ | ( | X | + | 1200 | ) | = | 0 |
33281 20 | + | 33281 4 | X | ÷ | ( | X | + | 1200 | ) | = | 0 |
| Multiply both sides of the equation by: | ( | X | + | 1200 | ) |
33281 20 | ( | X | + | 1200 | ) | + | 33281 4 | X | = | 0 |
33281 20 | X | + | 33281 20 | × | 1200 | + | 33281 4 | X | = | 0 |
33281 20 | X | + | 1996860 | + | 33281 4 | X | = | 0 |
99843 10 | X | + | 1996860 | = | 0 |
99843 10 | X | = | 0 | − | 1996860 |
99843 10 | X | = | - | 1996860 |
| X | = | - | 1996860 | ÷ | 99843 10 |
| = | - | 1996860 | × | 10 99843 |
| = | - | 28940 | × | 10 1447 |
| X | = | - | 289400 1447 |
| X | = | - 200 |