| 1000 | ÷ | 135 | − | 300 | ÷ | 1000 | = | 13 2500 | ( | 1300 | + | X | ) |
| Left side of the equation = | 200 27 | − | 3 10 |
| = | 1919 270 |
1919 270 | = | 13 2500 | ( | 1300 | + | X | ) |
| Right side of the equation = | 13 2500 | × | 1300 | + | 13 2500 | X |
| = | 169 25 | + | 13 2500 | X |
1919 270 | = | 169 25 | + | 13 2500 | X |
| - | 13 2500 | X | = | 169 25 | − | 1919 270 |
| - | 13 2500 | X | = | - | 469 1350 |
469 1350 | = | 13 2500 | X |
13 2500 | X | = | 469 1350 |
| X | = | 469 1350 | ÷ | 13 2500 |
| = | 469 1350 | × | 2500 13 |
| = | 469 27 | × | 50 13 |
| X | = | 23450 351 |
| X | = | 66.809117 |