| ( | ( | 37800 | − | X | ) | ÷ | 54 | ) | × | 2 | = | ( | 220500 | + | X | ) | ÷ | 315 |
| Left side of the equation = | ( | 37800 | − | X | ) | ÷ | 54 | × | 2 |
| = | ( | 37800 | − | X | ) | × | 1 27 |
| = | 37800 | × | 1 27 | − | X | × | 1 27 |
| = | 1400 | − | X | × | 1 27 |
| 1400 | − | 1 27 | X | = | ( | 220500 | + | X | ) | ÷ | 315 |
| Right side of the equation = | 220500 | × | 1 315 | + | X | × | 1 315 |
| = | 700 | + | X | × | 1 315 |
| 1400 | − | 1 27 | X | = | 700 | + | 1 315 | X |
| - | 1 27 | X | − | 1 315 | X | = | 700 | − | 1400 |
| - | 38 945 | X | = | 700 | − | 1400 |
| - | 38 945 | X | = | - | 700 |
| 700 | = | 38 945 | X |
38 945 | X | = | 700 |
| X | = | 700 | ÷ | 38 945 |
| = | 700 | × | 945 38 |
| = | 350 | × | 945 19 |
| X | = | 330750 19 |
| X | = | 17407.894737 |