| 5000 | ( | X | − | 36 5 | ) | × | 149 100 | = | 500 |
| Left side of the equation = | 7450 | ( | X | − | 36 5 | ) |
| 7450 | ( | X | − | 36 5 | ) | = | 500 |
| Left side of the equation = | 7450 | X | − | 7450 | × | 36 5 |
| = | 7450 | X | − | 53640 |
| 7450 | X | − | 53640 | = | 500 |
| 7450 | X | = | 500 | + | 53640 |
| 7450 | X | = | 54140 |
| X | = | 54140 | ÷ | 7450 |
| = | 54140 | × | 1 7450 |
| = | 5414 | × | 1 745 |
| X | = | 5414 745 |
| X | = | 7.267114 |