| 106 | = | 53 50 | ( | 20 | + | 5 | ( | d | − | 1 | ) | ) |
| Right side of the equation = | 53 50 | × | 20 | + | 53 50 | × | 5 | ( | d | − | 1 | ) |
| = | 106 5 | + | 53 10 | ( | d | − | 1 | ) |
| = | 106 5 | + | 53 10 | d | − | 53 10 | × | 1 |
| = | 106 5 | + | 53 10 | d | − | 53 10 |
| = | 159 10 | + | 53 10 | d |
| 106 | = | 159 10 | + | 53 10 | d |
| - | 53 10 | d | = | 159 10 | − | 106 |
| - | 53 10 | d | = | - | 901 10 |
901 10 | = | 53 10 | d |
53 10 | d | = | 901 10 |
| d | = | 901 10 | ÷ | 53 10 |
| = | 901 10 | × | 10 53 |
| = | 17 | × | 1 |
| d | = | 17 |