| ( | X | − | 5000 | − | 1860 | ) | × | 3 100 | = | X | − | 12000 | − | 1860 |
| Left side of the equation = | X | × | 3 100 | − | 5000 | × | 3 100 | − | 1860 | × | 3 100 |
| = | X | × | 3 100 | − | 150 | − | 279 5 |
| = | 3 100 | X | − | 1029 5 |
3 100 | X | − | 1029 5 | = | X | − | 12000 | − | 1860 |
| Right side of the equation = | X | − | 13860 |
3 100 | X | − | 1029 5 | = | X | − | 13860 |
3 100 | X | − | X | = | - | 13860 | + | 1029 5 |
| - | 97 100 | X | = | - | 13860 | + | 1029 5 |
| - | 97 100 | X | = | - | 68271 5 |
68271 5 | = | 97 100 | X |
97 100 | X | = | 68271 5 |
| X | = | 68271 5 | ÷ | 97 100 |
| = | 68271 5 | × | 100 97 |
| = | 68271 | × | 20 97 |
| X | = | 1365420 97 |
| X | = | 14076.494845 |