| ( | 60 | + | 20 | − | 60 | ) | ( | 54000 | ÷ | 365 | ) | = | X |
| Left side of the equation = | 60 | ( | 54000 | ÷ | 365 | ) | + | 20 | ( | 54000 | ÷ | 365 | ) | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 60 | × | 54000 | ÷ | 365 | + | 20 | ( | 54000 | ÷ | 365 | ) | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 648000 73 | + | 20 | ( | 54000 | ÷ | 365 | ) | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 648000 73 | + | 20 | × | 54000 | ÷ | 365 | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 648000 73 | + | 216000 73 | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 864000 73 | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 864000 73 | − | 60 | × | 54000 | ÷ | 365 |
| = | 864000 73 | − | 648000 73 |
| = | 216000 73 |
216000 73 | = | X |
| - | X | = | - | 216000 73 |
216000 73 | = | X |
| X | = | 216000 73 |