| 100 | ÷ | 135 | − | 1 10 | = | 27 25000 | ( | 200 | + | X | ) |
| Left side of the equation = | 20 27 | − | 1 10 |
| = | 173 270 |
173 270 | = | 27 25000 | ( | 200 | + | X | ) |
| Right side of the equation = | 27 25000 | × | 200 | + | 27 25000 | X |
| = | 27 125 | + | 27 25000 | X |
173 270 | = | 27 125 | + | 27 25000 | X |
| - | 27 25000 | X | = | 27 125 | − | 173 270 |
| - | 27 25000 | X | = | - | 2867 6750 |
2867 6750 | = | 27 25000 | X |
27 25000 | X | = | 2867 6750 |
| X | = | 2867 6750 | ÷ | 27 25000 |
| = | 2867 6750 | × | 25000 27 |
| = | 2867 27 | × | 100 27 |
| X | = | 286700 729 |
| X | = | 393.278464 |