| 36 | ( | 40 | x | + | 3 | ) | − | 99907 | = | 34 | x | + | 27 |
| Left side of the equation = | 36 | × | 40 | x | + | 36 | × | 3 | − | 99907 |
| = | 1440 | x | + | 108 | − | 99907 |
| = | 1440 | x | − | 99799 |
| 1440 | x | − | 99799 | = | 34 | x | + | 27 |
| 1440 | x | − | 34 | x | = | 27 | + | 99799 |
| 1406 | x | = | 27 | + | 99799 |
| 1406 | x | = | 99826 |
| x | = | 99826 | ÷ | 1406 |
| = | 99826 | × | 1 1406 |
| = | 71 | × | 1 |
| x | = | 71 |