| x | − | ( | ( | x | + | 206350 | − | 40000 | ) | × | 1 5 | − | 16920 | − | 17350 | ) | = | 27000 |
| Left side of the equation = | x | − | ( | x | + | 206350 | − | 40000 | ) | × | 1 5 | + | 16920 | + | 17350 |
| = | x | − | ( | x | + | 206350 | − | 40000 | ) | × | 1 5 | + | 34270 |
| = | x | − | x | × | 1 5 | − | 206350 | × | 1 5 | + | 40000 | × | 1 5 | + | 34270 |
| = | x | − | x | × | 1 5 | − | 41270 | + | 8000 | + | 34270 |
| = | 4 5 | x | + | 1000 |
4 5 | x | + | 1000 | = | 27000 |
4 5 | x | = | 27000 | − | 1000 |
4 5 | x | = | 26000 |
| x | = | 26000 | ÷ | 4 5 |
| = | 26000 | × | 5 4 |
| = | 6500 | × | 5 |
| x | = | 32500 |