| ( | 1620 | X | × | 110 | ) | × | 17 20 | − | 124000 | − | 1620 | × | 20 | X | = | 0 |
| Left side of the equation = | ( | 1620 | X | × | 110 | ) | × | 17 20 | − | 124000 | − | 32400 | X |
| ( | 1620 | X | × | 110 | ) | × | 17 20 | − | 124000 | − | 32400 | X | = | 0 |
| Left side of the equation = | 1620 | X | × | 110 | × | 17 20 | − | 124000 | − | 32400 | X |
| = | 151470 | X | − | 124000 | − | 32400 | X |
| = | 119070 | X | − | 124000 |
| 119070 | X | − | 124000 | = | 0 |
| 119070 | X | = | 0 | + | 124000 |
| 119070 | X | = | 124000 |
| X | = | 124000 | ÷ | 119070 |
| = | 124000 | × | 1 119070 |
| = | 12400 | × | 1 11907 |
| X | = | 12400 11907 |
| X | = | 1.041404 |