| ( | 299 5 | − | X | ) | ÷ | 299 5 | = | 26 100 |
| Left side of the equation = | 299 5 | × | 5 299 | − | X | × | 5 299 |
| = | 1 | − | X | × | 5 299 |
| 1 | − | 5 299 | X | = | 26 100 |
| - | 5 299 | X | = | 26 100 | − | 1 |
| - | 5 299 | X | = | - | 37 50 |
37 50 | = | 5 299 | X |
5 299 | X | = | 37 50 |
| X | = | 37 50 | ÷ | 5 299 |
| = | 37 50 | × | 299 5 |
| X | = | 11063 250 |
| X | = | 44.252 |