| ( | 400 | − | 4579 50 | ) | × | 165 | X | × | 365 | − | 3561 100 | × | 365 | X | × | 539 | = | 8350000 | + | 10000000 | X |
| Left side of the equation = | ( | 400 | − | 4579 50 | ) | × | 60225 | X | − | 140114667 20 | X |
| ( | 400 | − | 4579 50 | ) | × | 60225 | X | − | 140114667 20 | X | = | 8350000 | + | 10000000 | X |
| Left side of the equation = | 400 | × | 60225 | X | − | 4579 50 | × | 60225 | X | − | 140114667 20 | X |
| = | 24090000 | X | − | 11030811 2 | X | − | 140114667 20 | X |
| = | 231377223 20 | X |
231377223 20 | X | = | 8350000 | + | 10000000 | X |
231377223 20 | X | − | 10000000 | X | = | 8350000 |
31377223 20 | X | = | 8350000 |
| X | = | 8350000 | ÷ | 31377223 20 |
| = | 8350000 | × | 20 31377223 |
| X | = | 167000000 31377223 |
| X | = | 5.322332 |