| ( | 5941 100 | − | 1 | ) | + | ( | X | − | 26928907 | ) | ÷ | 3607485 | = | 5941 100 |
| Left side of the equation = | 5941 100 | − | 1 | + | ( | X | − | 26928907 | ) | × | 1 3607485 |
| = | 5841 100 | + | ( | X | − | 26928907 | ) | × | 1 3607485 |
| = | 5841 100 | + | X | × | 1 3607485 | − | 26928907 | × | 1 3607485 |
| = | 5841 100 | + | X | × | 1 3607485 | − | 26928907 3607485 |