| ( | X | − | 5000 | − | 3224 | ) | × | 3 100 | = | X | − | 119154 5 | − | 3224 |
| Left side of the equation = | X | × | 3 100 | − | 5000 | × | 3 100 | − | 3224 | × | 3 100 |
| = | X | × | 3 100 | − | 150 | − | 2418 25 |
| = | 3 100 | X | − | 6168 25 |
3 100 | X | − | 6168 25 | = | X | − | 119154 5 | − | 3224 |
| Right side of the equation = | X | − | 135274 5 |
3 100 | X | − | 6168 25 | = | X | − | 135274 5 |
3 100 | X | − | X | = | - | 135274 5 | + | 6168 25 |
| - | 97 100 | X | = | - | 135274 5 | + | 6168 25 |
| - | 97 100 | X | = | - | 670202 25 |
670202 25 | = | 97 100 | X |
97 100 | X | = | 670202 25 |
| X | = | 670202 25 | ÷ | 97 100 |
| = | 670202 25 | × | 100 97 |
| = | 670202 | × | 4 97 |
| X | = | 2680808 97 |
| X | = | 27637.195876 |