| 26700 | + | X | − | X | × | 10 100 | ÷ | 12 | × | 3 | = | 0 |
| Left side of the equation = | 26700 | + | X | − | X | × | 1 40 |
| = | 26700 | + | 39 40 | X |
| 26700 | + | 39 40 | X | = | 0 |
39 40 | X | = | 0 | − | 26700 |
39 40 | X | = | - | 26700 |
| X | = | - | 26700 | ÷ | 39 40 |
| = | - | 26700 | × | 40 39 |
| = | - | 8900 | × | 40 13 |
| X | = | - | 356000 13 |
| X | = | - 27384.615385 |