| 120000 | ( | x | − | 160 | − | 258 | ) | = | 15000000 |
| Left side of the equation = | 120000 | x | − | 120000 | × | 160 | − | 120000 | × | 258 |
| = | 120000 | x | − | 19200000 | − | 30960000 |
| = | 120000 | x | − | 50160000 |
| 120000 | x | − | 50160000 | = | 15000000 |
| 120000 | x | = | 15000000 | + | 50160000 |
| 120000 | x | = | 65160000 |
| x | = | 65160000 | ÷ | 120000 |
| = | 65160000 | × | 1 120000 |
| = | 543 | × | 1 |
| x | = | 543 |