| ( | 8 | X | + | 288 | ) | ÷ | 2 | = | ( | 540 | − | 96 | X | ) | ÷ | 3 |
| Left side of the equation = | 8 | X | × | 1 2 | + | 288 | × | 1 2 |
| = | 4 | X | + | 144 |
| 4 | X | + | 144 | = | ( | 540 | − | 96 | X | ) | ÷ | 3 |
| Right side of the equation = | 540 | × | 1 3 | − | 96 | X | × | 1 3 |
| = | 180 | − | 32 | X |
| 4 | X | + | 144 | = | 180 | − | 32 | X |
| 4 | X | + | 32 | X | = | 180 | − | 144 |
| 36 | X | = | 180 | − | 144 |
| 36 | X | = | 36 |
| X | = | 36 | ÷ | 36 |
| = | 36 | × | 1 36 |
| = | 1 | × | 1 |
| X | = | 1 |