| 8 | × | 3 2 | + | 21 10 | ( | x | − | 8 | ) | = | 183 10 |
| Left side of the equation = | 12 | + | 21 10 | ( | x | − | 8 | ) |
| 12 | + | 21 10 | ( | x | − | 8 | ) | = | 183 10 |
| Left side of the equation = | 12 | + | 21 10 | x | − | 21 10 | × | 8 |
| = | 12 | + | 21 10 | x | − | 84 5 |
| = | - | 24 5 | + | 21 10 | x |
| - | 24 5 | + | 21 10 | x | = | 183 10 |
21 10 | x | = | 183 10 | + | 24 5 |
21 10 | x | = | 231 10 |
| x | = | 231 10 | ÷ | 21 10 |
| = | 231 10 | × | 10 21 |
| = | 11 | × | 1 |
| x | = | 11 |