| 2000 | ( | 1 | − | 60 100 | ) | ÷ | 2000 | × | ( | 1 | − | 60 100 | ) | − | X | = | 3 2 |
| Left side of the equation = | 1 | ( | 1 | − | 60 100 | ) | ( | 1 | − | 60 100 | ) | − | X |
| 1 | ( | 1 | − | 60 100 | ) | ( | 1 | − | 60 100 | ) | − | X | = | 3 2 |
| Left side of the equation = | 1 | × | 1 | ( | 1 | − | 60 100 | ) | − | 1 | × | 60 100 | ( | 1 | − | 60 100 | ) | − | X |
| = | 1 | ( | 1 | − | 60 100 | ) | − | 3 5 | ( | 1 | − | 60 100 | ) | − | X |
| = | 1 | × | 1 | − | 1 | × | 60 100 | − | 3 5 | ( | 1 | − | 60 100 | ) | − | X |
| = | 1 | − | 3 5 | − | 3 5 | ( | 1 | − | 60 100 | ) | − | X |
| = | 2 5 | − | 3 5 | ( | 1 | − | 60 100 | ) | − | X |
| = | 2 5 | − | 3 5 | × | 1 | + | 3 5 | × | 60 100 | − | X |
| = | 2 5 | − | 3 5 | + | 9 25 | − | X |
| = | 4 25 | − | X |
4 25 | − | X | = | 3 2 |
| - | X | = | 3 2 | − | 4 25 |
| - | X | = | 67 50 |
| - | 67 50 | = | X |
| X | = | - | 67 50 |