| ( | ( | X | − | 300 | ) | ( | 1 | − | 25 100 | ) | − | ( | 4000 | × | 12 100 | ) | ) | ÷ | 800 | = | ( | ( | X | − | 300 | ) | ( | 1 | − | 25 100 | ) | ) | ÷ | 1000 |
| Left side of the equation = | ( | X | − | 300 | ) | ( | 1 | − | 25 100 | ) | × | 1 800 | − | ( | 4000 | × | 12 100 | ) | × | 1 800 |
| = | X | ( | 1 | − | 25 100 | ) | × | 1 800 | − | 300 | ( | 1 | − | 25 100 | ) | × | 1 800 | − | ( | 4000 | × | 12 100 | ) | × | 1 800 |
| = | X | ( | 1 | − | 25 100 | ) | × | 1 800 | − | 3 8 | ( | 1 | − | 25 100 | ) | − | ( | 4000 | × | 12 100 | ) | × | 1 800 |
| = | X | × | 1 | × | 1 800 | − | X | × | 25 100 | × | 1 800 | − | 3 8 | ( | 1 | − | 25 100 | ) | − | ( | 4000 | × | 12 100 | ) | × | 1 800 |
| = | X | × | 1 800 | − | X | × | 1 3200 | − | 3 8 | ( | 1 | − | 25 100 | ) | − | ( | 4000 | × | 12 100 | ) | × | 1 800 |
| = | 3 3200 | X | − | 3 8 | ( | 1 | − | 25 100 | ) | − | ( | 4000 | × | 12 100 | ) | × | 1 800 |
| = | 3 3200 | X | − | 3 8 | × | 1 | + | 3 8 | × | 25 100 | − | ( | 4000 | × | 12 100 | ) | × | 1 800 |
| = | 3 3200 | X | − | 3 8 | + | 3 32 | − | ( | 4000 | × | 12 100 | ) | × | 1 800 |
| = | 3 3200 | X | − | 9 32 | − | ( | 4000 | × | 12 100 | ) | × | 1 800 |
| = | 3 3200 | X | − | 9 32 | − | 4000 | × | 12 100 | × | 1 800 |
| = | 3 3200 | X | − | 9 32 | − | 3 5 |
| = | 3 3200 | X | − | 141 160 |
3 3200 | X | − | 141 160 | = | ( | ( | X | − | 300 | ) | ( | 1 | − | 25 100 | ) | ) | ÷ | 1000 |
| Right side of the equation = | ( | X | − | 300 | ) | ( | 1 | − | 25 100 | ) | × | 1 1000 |
| = | X | ( | 1 | − | 25 100 | ) | × | 1 1000 | − | 300 | ( | 1 | − | 25 100 | ) | × | 1 1000 |
| = | X | ( | 1 | − | 25 100 | ) | × | 1 1000 | − | 3 10 | ( | 1 | − | 25 100 | ) |
| = | X | × | 1 | × | 1 1000 | − | X | × | 25 100 | × | 1 1000 | − | 3 10 | ( | 1 | − | 25 100 | ) |
| = | X | × | 1 1000 | − | X | × | 1 4000 | − | 3 10 | ( | 1 | − | 25 100 | ) |
| = | 3 4000 | X | − | 3 10 | ( | 1 | − | 25 100 | ) |
| = | 3 4000 | X | − | 3 10 | × | 1 | + | 3 10 | × | 25 100 |
| = | 3 4000 | X | − | 3 10 | + | 3 40 |
| = | 3 4000 | X | − | 9 40 |
3 3200 | X | − | 141 160 | = | 3 4000 | X | − | 9 40 |
3 3200 | X | − | 3 4000 | X | = | - | 9 40 | + | 141 160 |
3 16000 | X | = | - | 9 40 | + | 141 160 |
3 16000 | X | = | 21 32 |
| X | = | 21 32 | ÷ | 3 16000 |
| = | 21 32 | × | 16000 3 |
| = | 7 | × | 500 |
| X | = | 3500 |