| X | − | X | × | 53 50 | − | X | × | 1 20 | − | X | × | 3 20 | − | X | × | 3 20 | × | 1 4 | − | 32000 | = | 0 |
| Left side of the equation = | X | − | X | × | 53 50 | − | X | × | 1 20 | − | X | × | 3 20 | − | X | × | 3 80 | − | 32000 |
| = | - | 119 400 | X | − | 32000 |
| - | 119 400 | X | − | 32000 | = | 0 |
| - | 119 400 | X | = | 0 | + | 32000 |
| - | 119 400 | X | = | 32000 |
| - | 32000 | = | 119 400 | X |
119 400 | X | = | - | 32000 |
| X | = | - | 32000 | ÷ | 119 400 |
| = | - | 32000 | × | 400 119 |
| X | = | - | 12800000 119 |
| X | = | - 107563.02521 |