| ( | 5 | ( | 478 | + | X | ) | + | 112 | + | 69 | + | 26 | + | 31 | ) | ÷ | ( | 478 | + | 28 | + | 23 | + | 13 | + | 31 | + | X | ) | = | 47 10 |
| Multiply both sides of the equation by: | ( | 478 | + | 28 | + | 23 | + | 13 | + | 31 | + | X | ) |
| ( | 5 | ( | 478 | + | X | ) | + | 112 | + | 69 | + | 26 | + | 31 | ) | = | 47 10 | ( | 478 | + | 28 | + | 23 | + | 13 | + | 31 | + | X | ) |
| 5 | ( | 478 | + | X | ) | + | 112 | + | 69 | + | 26 | + | 31 | = | 47 10 | ( | 478 | + | 28 | + | 23 | + | 13 | + | 31 | + | X | ) |
| 5 | ( | 478 | + | X | ) | + | 112 | + | 69 | + | 26 | + | 31 | = | 47 10 | × | 478 | + | 47 10 | × | 28 | + | 47 10 | × | 23 | + | 47 10 | × | 13 | + | 47 10 | × | 31 | + | 47 10 | X |
| 5 | ( | 478 | + | X | ) | + | 112 | + | 69 | + | 26 | + | 31 | = | 11233 5 | + | 658 5 | + | 1081 10 | + | 611 10 | + | 1457 10 | + | 47 10 | X |
| 5 | ( | 478 | + | X | ) | + | 238 | = | 26931 10 | + | 47 10 | X |
| 5 | × | 478 | + | 5 | X | + | 238 | = | 26931 10 | + | 47 10 | X |
| 2390 | + | 5 | X | + | 238 | = | 26931 10 | + | 47 10 | X |
| 2628 | + | 5 | X | = | 26931 10 | + | 47 10 | X |
| 5 | X | − | 47 10 | X | = | 26931 10 | − | 2628 |
3 10 | X | = | 26931 10 | − | 2628 |
3 10 | X | = | 651 10 |
| X | = | 651 10 | ÷ | 3 10 |
| = | 651 10 | × | 10 3 |
| = | 217 | × | 1 |
| X | = | 217 |