| ( | X | − | 60 | ) | × | 40000 | − | 400000 | = | 0 |
| Left side of the equation = | X | × | 40000 | − | 60 | × | 40000 | − | 400000 |
| = | X | × | 40000 | − | 2400000 | − | 400000 |
| = | 40000 | X | − | 2800000 |
| 40000 | X | − | 2800000 | = | 0 |
| 40000 | X | = | 0 | + | 2800000 |
| 40000 | X | = | 2800000 |
| X | = | 2800000 | ÷ | 40000 |
| = | 2800000 | × | 1 40000 |
| = | 70 | × | 1 |
| X | = | 70 |