| ( | 1 | − | 1 | ÷ | 11 | ) | X | = | 152 | − | X | − | 5 |
| Left side of the equation = | 1 | X | − | 1 | ÷ | 11 | × | X |
| = | 1 | X | − | 1 11 | X |
| = | 10 11 | X |
10 11 | X | = | 152 | − | X | − | 5 |
| Right side of the equation = | 147 | − | X |
10 11 | X | = | 147 | − | X |
10 11 | X | + | X | = | 147 |
21 11 | X | = | 147 |
| X | = | 147 | ÷ | 21 11 |
| = | 147 | × | 11 21 |
| = | 7 | × | 11 |
| X | = | 77 |