| 267 | X | + | 314 | ( | 66000 | − | X | ) | = | 18930000 |
| Left side of the equation = | 267 | X | + | 314 | × | 66000 | − | 314 | X |
| = | 267 | X | + | 20724000 | − | 314 | X |
| = | - | 47 | X | + | 20724000 |
| - | 47 | X | + | 20724000 | = | 18930000 |
| - | 47 | X | = | 18930000 | − | 20724000 |
| - | 47 | X | = | - | 1794000 |
| 1794000 | = | 47 | X |
| 47 | X | = | 1794000 |
| X | = | 1794000 | ÷ | 47 |
| = | 1794000 | × | 1 47 |
| X | = | 1794000 47 |
| X | = | 38170.212766 |