| ( | 40476 | − | X | ) | × | 3 20 | ÷ | 2 | + | 1 5 | X | = | 216589 50 |
| Left side of the equation = | ( | 40476 | − | X | ) | × | 3 40 | + | 1 5 | X |
| ( | 40476 | − | X | ) | × | 3 40 | + | 1 5 | X | = | 216589 50 |
| Left side of the equation = | 40476 | × | 3 40 | − | X | × | 3 40 | + | 1 5 | X |
| = | 30357 10 | − | X | × | 3 40 | + | 1 5 | X |
| = | 30357 10 | + | 1 8 | X |
30357 10 | + | 1 8 | X | = | 216589 50 |
1 8 | X | = | 216589 50 | − | 30357 10 |
1 8 | X | = | 32402 25 |
| X | = | 32402 25 | ÷ | 1 8 |
| = | 32402 25 | × | 8 |
| X | = | 259216 25 |
| X | = | 10368.64 |