| ( | X | − | 13 200 | ) | × | 451 | ÷ | 365 | = | 2656200 |
| Left side of the equation = | ( | X | − | 13 200 | ) | × | 451 365 |
| ( | X | − | 13 200 | ) | × | 451 365 | = | 2656200 |
| Left side of the equation = | X | × | 451 365 | − | 13 200 | × | 451 365 |
| = | X | × | 451 365 | − | 5863 73000 |
451 365 | X | − | 5863 73000 | = | 2656200 |
451 365 | X | = | 2656200 | + | 5863 73000 |