| ( | 76 500 | X | × | 40 100 | ) | + | ( | 24 500 | X | × | 100 100 | ) | = | 0 |
| Left side of the equation = | 76 500 | X | × | 40 100 | + | ( | 24 500 | X | × | 100 100 | ) |
| = | 38 625 | X | + | ( | 24 500 | X | × | 100 100 | ) |
| = | 38 625 | X | + | 24 500 | X | × | 100 100 |
| = | 38 625 | X | + | 6 125 | X |
| = | 68 625 | X |
68 625 | X | = | 0 |
| X | = | 0 | ÷ | 68 625 |
| = | 0 | × | 625 68 |
| X | = | 0 |