| ( | X | + | X | + | 26 | ) | × | 60 100 | − | 63 | = | X | + | 26 |
| Left side of the equation = | X | × | 60 100 | + | X | × | 60 100 | + | 26 | × | 60 100 | − | 63 |
| = | X | × | 60 100 | + | X | × | 60 100 | + | 78 5 | − | 63 |
| = | 6 5 | X | − | 237 5 |
6 5 | X | − | 237 5 | = | X | + | 26 |
6 5 | X | − | X | = | 26 | + | 237 5 |
1 5 | X | = | 26 | + | 237 5 |
1 5 | X | = | 367 5 |
| X | = | 367 5 | ÷ | 1 5 |
| = | 367 5 | × | 5 |
| = | 367 | × | 1 |
| X | = | 367 |