| - | 40220 | + | X | − | 120000 | × | 3 25 | − | X | × | 1 100 | = | 14000 |
| Left side of the equation = | - | 40220 | + | X | − | 14400 | − | X | × | 1 100 |
| = | - | 54620 | + | 99 100 | X |
| - | 54620 | + | 99 100 | X | = | 14000 |
99 100 | X | = | 14000 | + | 54620 |
99 100 | X | = | 68620 |
| X | = | 68620 | ÷ | 99 100 |
| = | 68620 | × | 100 99 |
| X | = | 6862000 99 |
| X | = | 69313.131313 |