| ( | 67 | − | X | ) | × | 15 | ÷ | 23 | = | ( | 46 | − | X | ) | × | 23 | ÷ | 15 |
| Left side of the equation = | ( | 67 | − | X | ) | × | 15 23 |
| ( | 67 | − | X | ) | × | 15 23 | = | ( | 46 | − | X | ) | × | 23 | ÷ | 15 |
| Left side of the equation = | 67 | × | 15 23 | − | X | × | 15 23 |
| = | 1005 23 | − | X | × | 15 23 |
1005 23 | − | 15 23 | X | = | ( | 46 | − | X | ) | × | 23 | ÷ | 15 |
| Right side of the equation = | ( | 46 | − | X | ) | × | 23 15 |
1005 23 | − | 15 23 | X | = | ( | 46 | − | X | ) | × | 23 15 |
| Right side of the equation = | 46 | × | 23 15 | − | X | × | 23 15 |
| = | 1058 15 | − | X | × | 23 15 |
1005 23 | − | 15 23 | X | = | 1058 15 | − | 23 15 | X |
| - | 15 23 | X | + | 23 15 | X | = | 1058 15 | − | 1005 23 |
304 345 | X | = | 1058 15 | − | 1005 23 |
304 345 | X | = | 9259 345 |
| X | = | 9259 345 | ÷ | 304 345 |
| = | 9259 345 | × | 345 304 |
| = | 9259 | × | 1 304 |
| X | = | 9259 304 |
| X | = | 30.457237 |