| ( | X | − | 79 10 | ) | × | 261 100 | = | 1899 100 |
| Left side of the equation = | X | × | 261 100 | − | 79 10 | × | 261 100 |
| = | X | × | 261 100 | − | 20619 1000 |
261 100 | X | − | 20619 1000 | = | 1899 100 |
261 100 | X | = | 1899 100 | + | 20619 1000 |
261 100 | X | = | 39609 1000 |
| X | = | 39609 1000 | ÷ | 261 100 |
| = | 39609 1000 | × | 100 261 |
| = | 4401 10 | × | 1 29 |
| X | = | 4401 290 |
| X | = | 15.175862 |