| 300 | × | 7 10 | × | 365 | ( | X | − | 20 | ) | − | 5000000 | = | 3500000 |
| Left side of the equation = | 76650 | ( | X | − | 20 | ) | − | 5000000 |
| 76650 | ( | X | − | 20 | ) | − | 5000000 | = | 3500000 |
| Left side of the equation = | 76650 | X | − | 76650 | × | 20 | − | 5000000 |
| = | 76650 | X | − | 1533000 | − | 5000000 |
| = | 76650 | X | − | 6533000 |
| 76650 | X | − | 6533000 | = | 3500000 |
| 76650 | X | = | 3500000 | + | 6533000 |
| 76650 | X | = | 10033000 |
| X | = | 10033000 | ÷ | 76650 |
| = | 10033000 | × | 1 76650 |
| = | 200660 | × | 1 1533 |
| X | = | 200660 1533 |
| X | = | 130.893673 |