| 1000 | ÷ | 135 | − | X | ÷ | 1000 | = | 61 20000 | ( | X | + | 1000 | ) |
| Left side of the equation = | 200 27 | − | X | × | 1 1000 |
200 27 | − | 1 1000 | X | = | 61 20000 | ( | X | + | 1000 | ) |
| Right side of the equation = | 61 20000 | X | + | 61 20000 | × | 1000 |
| = | 61 20000 | X | + | 61 20 |
200 27 | − | 1 1000 | X | = | 61 20000 | X | + | 61 20 |
| - | 1 1000 | X | − | 61 20000 | X | = | 61 20 | − | 200 27 |
| - | 81 20000 | X | = | 61 20 | − | 200 27 |
| - | 81 20000 | X | = | - | 2353 540 |
2353 540 | = | 81 20000 | X |
81 20000 | X | = | 2353 540 |
| X | = | 2353 540 | ÷ | 81 20000 |
| = | 2353 540 | × | 20000 81 |
| = | 2353 27 | × | 1000 81 |
| X | = | 2353000 2187 |
| X | = | 1075.903064 |