| 243 | × | 47 10 | + | 5 | X | = | 243 | × | 49 10 | + | 49 10 | X |
| Left side of the equation = | 11421 10 | + | 5 | X |
11421 10 | + | 5 | X | = | 243 | × | 49 10 | + | 49 10 | X |
| Right side of the equation = | 11907 10 | + | 49 10 | X |
11421 10 | + | 5 | X | = | 11907 10 | + | 49 10 | X |
| 5 | X | − | 49 10 | X | = | 11907 10 | − | 11421 10 |
1 10 | X | = | 11907 10 | − | 11421 10 |
1 10 | X | = | 243 5 |
| X | = | 243 5 | ÷ | 1 10 |
| = | 243 5 | × | 10 |
| = | 243 | × | 2 |
| X | = | 486 |