| 5440 | − | X | ÷ | 5440 | − | 4930 | = | 540 | − | 500 | ÷ | 540 | − | 480 |
| Left side of the equation = | 510 | − | 1 5440 | X |
| 510 | − | 1 5440 | X | = | 540 | − | 500 | ÷ | 540 | − | 480 |
| Right side of the equation = | 540 | − | 25 27 | − | 480 |
| = | 1595 27 |
| 510 | − | 1 5440 | X | = | 1595 27 |
| - | 1 5440 | X | = | 1595 27 | − | 510 |
| - | 1 5440 | X | = | - | 12175 27 |
12175 27 | = | 1 5440 | X |
1 5440 | X | = | 12175 27 |
| X | = | 12175 27 | ÷ | 1 5440 |
| = | 12175 27 | × | 5440 |
| X | = | 66232000 27 |
| X | = | 2453037.037037 |