| ( | 8300 | + | 40 | + | X | ) | ( | 540009 10000000 | + | 5 400 | ) | = | 4 | X |
| Left side of the equation = | 8300 | ( | 540009 10000000 | + | 5 400 | ) | + | 40 | ( | 540009 10000000 | + | 5 400 | ) | + | X | ( | 540009 10000000 | + | 5 400 | ) |
| = | 8300 | × | 540009 10000000 | + | 8300 | × | 5 400 | + | 40 | ( | 540009 10000000 | + | 5 400 | ) | + | X | ( | 540009 10000000 | + | 5 400 | ) |
| = | 44820747 100000 | + | 415 4 | + | 40 | ( | 540009 10000000 | + | 5 400 | ) | + | X | ( | 540009 10000000 | + | 5 400 | ) |
| = | 55195747 100000 | + | 40 | ( | 540009 10000000 | + | 5 400 | ) | + | X | ( | 540009 10000000 | + | 5 400 | ) |
| = | 55195747 100000 | + | 40 | × | 540009 10000000 | + | 40 | × | 5 400 | + | X | ( | 540009 10000000 | + | 5 400 | ) |
| = | 55195747 100000 | + | 540009 250000 | + | 1 2 | + | X | ( | 540009 10000000 | + | 5 400 | ) |