| 26700 | + | X | − | ( | X | × | 10 100 | ) | ÷ | 12 | × | 3 | = | 24000 |
| Left side of the equation = | 26700 | + | X | − | ( | X | × | 10 100 | ) | × | 1 4 |
| 26700 | + | X | − | ( | X | × | 10 100 | ) | × | 1 4 | = | 24000 |
| Left side of the equation = | 26700 | + | X | − | X | × | 10 100 | × | 1 4 |
| = | 26700 | + | X | − | X | × | 1 40 |
| = | 26700 | + | 39 40 | X |
| 26700 | + | 39 40 | X | = | 24000 |
39 40 | X | = | 24000 | − | 26700 |
39 40 | X | = | - | 2700 |
| X | = | - | 2700 | ÷ | 39 40 |
| = | - | 2700 | × | 40 39 |
| = | - | 900 | × | 40 13 |
| X | = | - | 36000 13 |
| X | = | - 2769.230769 |