| ( | X | − | 108 | ) | − | 75 | ÷ | 1000 | = | ( | X | − | 80 | ) | ÷ | 1550 |
| Left side of the equation = | ( | X | − | 108 | ) | − | 3 40 |
| ( | X | − | 108 | ) | − | 3 40 | = | ( | X | − | 80 | ) | ÷ | 1550 |
| Left side of the equation = | X | − | 108 | − | 3 40 |
| = | X | − | 4323 40 |
| X | − | 4323 40 | = | ( | X | − | 80 | ) | ÷ | 1550 |
| Right side of the equation = | X | × | 1 1550 | − | 80 | × | 1 1550 |
| = | X | × | 1 1550 | − | 8 155 |
| X | − | 4323 40 | = | 1 1550 | X | − | 8 155 |
| X | − | 1 1550 | X | = | - | 8 155 | + | 4323 40 |
1549 1550 | X | = | - | 8 155 | + | 4323 40 |
1549 1550 | X | = | 133949 1240 |
| X | = | 133949 1240 | ÷ | 1549 1550 |
| = | 133949 1240 | × | 1550 1549 |
| = | 133949 124 | × | 155 1549 |
| X | = | 20762095 192076 |
| X | = | 669745 6196 |
| X | = | 108.093125 |