| 2 | ( | X | ÷ | 3 | + | 1 | ) | + | 3 | = | 2 | ( | X | ÷ | 5 2 | + | 1 | ) | − | 37 |
| Left side of the equation = | 2 | X | ÷ | 3 | + | 2 | × | 1 | + | 3 |
| = | 2 3 | X | + | 2 | + | 3 |
| = | 2 3 | X | + | 5 |
2 3 | X | + | 5 | = | 2 | ( | X | ÷ | 5 2 | + | 1 | ) | − | 37 |
| Right side of the equation = | 2 | X | ÷ | 5 2 | + | 2 | × | 1 | − | 37 |
| = | 4 5 | X | + | 2 | − | 37 |
| = | 4 5 | X | − | 35 |
2 3 | X | + | 5 | = | 4 5 | X | − | 35 |
2 3 | X | − | 4 5 | X | = | - | 35 | − | 5 |
| - | 2 15 | X | = | - | 35 | − | 5 |
| - | 2 15 | X | = | - | 40 |
| 40 | = | 2 15 | X |
2 15 | X | = | 40 |
| X | = | 40 | ÷ | 2 15 |
| = | 40 | × | 15 2 |
| = | 20 | × | 15 |
| X | = | 300 |