| X | ( | 1 | − | 20 100 | ) | − | 23316 | − | X | ÷ | 12 | × | 3 200 | = | 387098 |
| Left side of the equation = | X | ( | 1 | − | 20 100 | ) | − | 23316 | − | X | × | 1 800 |
| X | ( | 1 | − | 20 100 | ) | − | 23316 | − | 1 800 | X | = | 387098 |
| Left side of the equation = | X | × | 1 | − | X | × | 20 100 | − | 23316 | − | 1 800 | X |
| = | 639 800 | X | − | 23316 |
639 800 | X | − | 23316 | = | 387098 |
639 800 | X | = | 387098 | + | 23316 |
639 800 | X | = | 410414 |
| X | = | 410414 | ÷ | 639 800 |
| = | 410414 | × | 800 639 |
| X | = | 328331200 639 |
| X | = | 513820.344288 |