| ( | X | − | 800 | − | 360 | ) | ( | 1 | − | 25 100 | ) | ÷ | 1700 | = | 0 |
| Left side of the equation = | X | ( | 1 | − | 25 100 | ) | × | 1 1700 | − | 800 | ( | 1 | − | 25 100 | ) | × | 1 1700 | − | 360 | ( | 1 | − | 25 100 | ) | × | 1 1700 |
| = | X | ( | 1 | − | 25 100 | ) | × | 1 1700 | − | 8 17 | ( | 1 | − | 25 100 | ) | − | 18 85 | ( | 1 | − | 25 100 | ) |
| = | X | × | 1 | × | 1 1700 | − | X | × | 25 100 | × | 1 1700 | − | 8 17 | ( | 1 | − | 25 100 | ) | − | 18 85 | ( | 1 | − | 25 100 | ) |
| = | X | × | 1 1700 | − | X | × | 1 6800 | − | 8 17 | ( | 1 | − | 25 100 | ) | − | 18 85 | ( | 1 | − | 25 100 | ) |
| = | 3 6800 | X | − | 8 17 | ( | 1 | − | 25 100 | ) | − | 18 85 | ( | 1 | − | 25 100 | ) |
| = | 3 6800 | X | − | 8 17 | × | 1 | + | 8 17 | × | 25 100 | − | 18 85 | ( | 1 | − | 25 100 | ) |
| = | 3 6800 | X | − | 8 17 | + | 2 17 | − | 18 85 | ( | 1 | − | 25 100 | ) |
| = | 3 6800 | X | − | 6 17 | − | 18 85 | ( | 1 | − | 25 100 | ) |
| = | 3 6800 | X | − | 6 17 | − | 18 85 | × | 1 | + | 18 85 | × | 25 100 |
| = | 3 6800 | X | − | 6 17 | − | 18 85 | + | 9 170 |
| = | 3 6800 | X | − | 87 170 |
3 6800 | X | − | 87 170 | = | 0 |
3 6800 | X | = | 0 | + | 87 170 |
3 6800 | X | = | 87 170 |
| X | = | 87 170 | ÷ | 3 6800 |
| = | 87 170 | × | 6800 3 |
| = | 29 | × | 40 |
| X | = | 1160 |