| 1600000 | = | ( | 300 | − | 60 | ) | X | − | 3000000 | − | 140 | X |
| Right side of the equation = | 300 | X | − | 60 | X | − | 3000000 | − | 140 | X |
| = | 100 | X | − | 3000000 |
| 1600000 | = | 100 | X | − | 3000000 |
| - | 100 | X | = | - | 3000000 | − | 1600000 |
| - | 100 | X | = | - | 4600000 |
| 4600000 | = | 100 | X |
| 100 | X | = | 4600000 |
| X | = | 4600000 | ÷ | 100 |
| = | 4600000 | × | 1 100 |
| = | 46000 | × | 1 |
| X | = | 46000 |