| X | ÷ | 135 | − | 1 | = | 61 20000 | ( | 1400 | + | X | ) |
| Right side of the equation = | 61 20000 | × | 1400 | + | 61 20000 | X |
| = | 427 100 | + | 61 20000 | X |
1 135 | X | − | 1 | = | 427 100 | + | 61 20000 | X |
1 135 | X | − | 61 20000 | X | = | 427 100 | + | 1 |
2353 540000 | X | = | 427 100 | + | 1 |
2353 540000 | X | = | 527 100 |
| X | = | 527 100 | ÷ | 2353 540000 |
| = | 527 100 | × | 540000 2353 |
| = | 527 | × | 5400 2353 |
| X | = | 2845800 2353 |
| X | = | 1209.434764 |