| 10000 | × | 13 100 | + | X | × | 9 400 | + | X | × | 19 10 | − | 10000 | − | X | = | 156 |
| Left side of the equation = | 1300 | + | X | × | 9 400 | + | X | × | 19 10 | − | 10000 | − | X |
| = | - | 8700 | + | 369 400 | X |
| - | 8700 | + | 369 400 | X | = | 156 |
369 400 | X | = | 156 | + | 8700 |
369 400 | X | = | 8856 |
| X | = | 8856 | ÷ | 369 400 |
| = | 8856 | × | 400 369 |
| = | 24 | × | 400 |
| X | = | 9600 |