| ( | X | − | 1116 | − | 5000 | ) | × | 3 100 | = | X | − | 27147 5 |
| Left side of the equation = | X | × | 3 100 | − | 1116 | × | 3 100 | − | 5000 | × | 3 100 |
| = | X | × | 3 100 | − | 837 25 | − | 150 |
| = | 3 100 | X | − | 4587 25 |
3 100 | X | − | 4587 25 | = | X | − | 27147 5 |
3 100 | X | − | X | = | - | 27147 5 | + | 4587 25 |
| - | 97 100 | X | = | - | 27147 5 | + | 4587 25 |
| - | 97 100 | X | = | - | 131148 25 |
131148 25 | = | 97 100 | X |
97 100 | X | = | 131148 25 |
| X | = | 131148 25 | ÷ | 97 100 |
| = | 131148 25 | × | 100 97 |
| = | 131148 | × | 4 97 |
| X | = | 524592 97 |
| X | = | 5408.164948 |