1163 200 | ( | X | − | 20 | ) | = | 438 | − | X |
| Left side of the equation = | 1163 200 | X | − | 1163 200 | × | 20 |
| = | 1163 200 | X | − | 1163 10 |
1163 200 | X | − | 1163 10 | = | 438 | − | X |
1163 200 | X | + | X | = | 438 | + | 1163 10 |
1363 200 | X | = | 438 | + | 1163 10 |
1363 200 | X | = | 5543 10 |
| X | = | 5543 10 | ÷ | 1363 200 |
| = | 5543 10 | × | 200 1363 |
| = | 5543 | × | 20 1363 |
| X | = | 110860 1363 |
| X | = | 81.33529 |