| 36000000 | + | ( | X | − | 36000000 | ) | × | 35 100 | = | 1317462917 20 |
| Left side of the equation = | 36000000 | + | X | × | 35 100 | − | 36000000 | × | 35 100 |
| = | 36000000 | + | X | × | 35 100 | − | 12600000 |
| = | 23400000 | + | 35 100 | X |
| 23400000 | + | 35 100 | X | = | 1317462917 20 |
35 100 | X | = | 1317462917 20 | − | 23400000 |
35 100 | X | = | 849462917 20 |
| X | = | 849462917 20 | ÷ | 35 100 |
| = | 849462917 20 | × | 100 35 |
| = | 849462917 | × | 5 35 |
| X | = | 4247314585 35 |
| X | = | 849462917 7 |
| X | = | 121351845.285714 |