| ( | X | − | 305617 100 | ) | × | 59 250 | + | 305617 100 | = | 77953 25 |
| Left side of the equation = | X | × | 59 250 | − | 305617 100 | × | 59 250 | + | 305617 100 |
| = | X | × | 59 250 | − | 18031403 25000 | + | 305617 100 |
| = | 59 250 | X | + | 58372847 25000 |
59 250 | X | + | 58372847 25000 | = | 77953 25 |
59 250 | X | = | 77953 25 | − | 58372847 25000 |
59 250 | X | = | 19580153 25000 |
| X | = | 19580153 25000 | ÷ | 59 250 |
| = | 19580153 25000 | × | 250 59 |
| = | 331867 100 | × | 1 |
| X | = | 331867 100 |
| X | = | 3318.67 |