| 160 | x | + | 150 | ( | 326997 50 | − | 106 | x | ) | ÷ | 150 | = | 326997 50 |
| Left side of the equation = | 160 | x | + | 1 | ( | 326997 50 | − | 106 | x | ) |
| 160 | x | + | 1 | ( | 326997 50 | − | 106 | x | ) | = | 326997 50 |
| Left side of the equation = | 160 | x | + | 1 | × | 326997 50 | − | 1 | × | 106 | x |
| = | 160 | x | + | 326997 50 | − | 106 | x |
| = | 54 | x | + | 326997 50 |
| 54 | x | + | 326997 50 | = | 326997 50 |
| 54 | x | = | 326997 50 | − | 326997 50 |
| 54 | x | = | 0 |
| x | = | 0 | ÷ | 54 |
| = | 0 | × | 1 54 |
| x | = | 0 |