| ( | 3939 5000 | − | 75 100 | ) | X | = | 60 | − | 5287 100 |
| Left side of the equation = | 3939 5000 | X | − | 75 100 | X |
| = | 189 5000 | X |
189 5000 | X | = | 60 | − | 5287 100 |
| Right side of the equation = | 713 100 |
189 5000 | X | = | 713 100 |
| X | = | 713 100 | ÷ | 189 5000 |
| = | 713 100 | × | 5000 189 |
| = | 713 | × | 50 189 |
| X | = | 35650 189 |
| X | = | 188.624339 |