| ( | 147 | x | ) | ÷ | 138 | + | ( | 208 | x | ) | ÷ | 197 | × | ( | 85 | − | x | ) | = | 927 10 |
| Left side of the equation = | 147 | x | × | 1 138 | + | ( | 208 | x | ) | × | 1 197 | ( | 85 | − | x | ) |
| = | 49 46 | x | + | ( | 208 | x | ) | × | 1 197 | ( | 85 | − | x | ) |
| = | 49 46 | x | + | 208 | x | × | 1 197 | ( | 85 | − | x | ) |
| = | 49 46 | x | + | 208 197 | x | ( | 85 | − | x | ) |
| = | 49 46 | x | + | 208 197 | x | × | 85 | − | 208 197 | x | x |
| = | 49 46 | x | + | 17680 197 | x | − | 208 197 | x | x |
| = | 822933 9062 | x | − | 208 197 | x | x |
822933 9062 | x | − | 208 197 | x | x | = | 927 10 |