| 1000 | ÷ | 135 | − | X | ÷ | 1000 | = | 26 5 | ( | 1080 | + | X | ) |
| Left side of the equation = | 200 27 | − | X | × | 1 1000 |
200 27 | − | 1 1000 | X | = | 26 5 | ( | 1080 | + | X | ) |
| Right side of the equation = | 26 5 | × | 1080 | + | 26 5 | X |
| = | 5616 | + | 26 5 | X |
200 27 | − | 1 1000 | X | = | 5616 | + | 26 5 | X |
| - | 1 1000 | X | − | 26 5 | X | = | 5616 | − | 200 27 |
| - | 5201 1000 | X | = | 5616 | − | 200 27 |
| - | 5201 1000 | X | = | 151432 27 |
| - | 151432 27 | = | 5201 1000 | X |
5201 1000 | X | = | - | 151432 27 |
| X | = | - | 151432 27 | ÷ | 5201 1000 |
| = | - | 151432 27 | × | 1000 5201 |
| X | = | - | 151432000 140427 |
| X | = | - 1078.36812 |