| 5000 | ( | X | − | 36 500 | ) | × | 149 100 | = | 496 |
| Left side of the equation = | 7450 | ( | X | − | 36 500 | ) |
| 7450 | ( | X | − | 36 500 | ) | = | 496 |
| Left side of the equation = | 7450 | X | − | 7450 | × | 36 500 |
| = | 7450 | X | − | 2682 5 |
| 7450 | X | − | 2682 5 | = | 496 |
| 7450 | X | = | 496 | + | 2682 5 |
| 7450 | X | = | 5162 5 |
| X | = | 5162 5 | ÷ | 7450 |
| = | 5162 5 | × | 1 7450 |
| = | 2581 5 | × | 1 3725 |
| X | = | 2581 18625 |
| X | = | 0.138577 |