| 36000000 | + | ( | X | − | 36000000 | ) | × | 35 100 | = | 16068894643 50 |
| 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 | = | 16068894643 50 |
35 100 | X | = | 16068894643 50 | − | 23400000 |