| 36 | × | 81 | + | 101 | x | = | ( | 36 | + | x | ) | × | 89 |
| Left side of the equation = | 2916 | + | 101 | x |
| 2916 | + | 101 | x | = | ( | 36 | + | x | ) | × | 89 |
| Right side of the equation = | 36 | × | 89 | + | x | × | 89 |
| = | 3204 | + | x | × | 89 |
| 2916 | + | 101 | x | = | 3204 | + | 89 | x |
| 101 | x | − | 89 | x | = | 3204 | − | 2916 |
| 12 | x | = | 3204 | − | 2916 |
| 12 | x | = | 288 |
| x | = | 288 | ÷ | 12 |
| = | 288 | × | 1 12 |
| = | 24 | × | 1 |
| x | = | 24 |