| ( | 3 | + | 6 | + | 7 | + | 1 | + | 3 | + | 6 | + | m | ) | ÷ | 7 | = | 47 |
| Left side of the equation = | 3 | × | 1 7 | + | 6 | × | 1 7 | + | 7 | × | 1 7 | + | 1 | × | 1 7 | + | 3 | × | 1 7 | + | 6 | × | 1 7 |
| = | 3 7 | + | 6 7 | + | 1 | + | 1 7 | + | 3 7 | + | 6 7 | + | m | × | 1 7 |
| = | 26 7 | + | 1 7 | m |
26 7 | + | 1 7 | m | = | 47 |
1 7 | m | = | 47 | − | 26 7 |
1 7 | m | = | 303 7 |
| m | = | 303 7 | ÷ | 1 7 |
| = | 303 7 | × | 7 |
| = | 303 | × | 1 |
| m | = | 303 |