| ( | ( | X | × | 117 2000 | × | 180 | ÷ | 360 | ) | + | X | ) | × | 7 | × | 105 100 | = | 40000000 |
| Left side of the equation = | ( | ( | X | × | 117 2000 | × | 180 | ÷ | 360 | ) | + | X | ) | × | 147 20 |
| ( | ( | X | × | 117 2000 | × | 180 | ÷ | 360 | ) | + | X | ) | × | 147 20 | = | 40000000 |
| Left side of the equation = | ( | X | × | 117 2000 | × | 180 | ÷ | 360 | ) | × | 147 20 | + | X | × | 147 20 |
| = | X | × | 117 2000 | × | 180 | ÷ | 360 | × | 147 20 | + | 147 20 | X |
| = | X | × | 17199 80000 | + | 147 20 | X |
| = | 605199 80000 | X |
605199 80000 | X | = | 40000000 |
| X | = | 40000000 | ÷ | 605199 80000 |
| = | 40000000 | × | 80000 605199 |
| X | = | 3200000000000 605199 |