| 7 | ÷ | 102 | + | 8 | ÷ | 447 10 | + | 3 | ÷ | 560 | + | X | ÷ | 637 5 | + | ( | 398 5 | − | X | ) | ÷ | 1000 | = | 921 2000 |
| Left side of the equation = | 7 102 | + | 80 447 | + | 3 560 | + | X | × | 5 637 | + | ( | 398 5 | − | X | ) | × | 1 1000 |
| = | 1076437 4255440 | + | 5 637 | X | + | ( | 398 5 | − | X | ) | × | 1 1000 |
1076437 4255440 | + | 5 637 | X | + | ( | 398 5 | − | X | ) | × | 1 1000 | = | 921 2000 |
| Left side of the equation = | 1076437 4255440 | + | 5 637 | X | + | 398 5 | × | 1 1000 | − | X | × | 1 1000 |
| = | 1076437 4255440 | + | 5 637 | X | + | 199 2500 | − | X | × | 1 1000 |