| 480 | − | 450 | ÷ | 500 | − | 450 | = | X | − | 4540 | ÷ | 4600 | − | 4540 |
| Left side of the equation = | 480 | − | 9 10 | − | 450 |
| = | 291 10 |
291 10 | = | X | − | 4540 | ÷ | 4600 | − | 4540 |
| Right side of the equation = | X | − | 227 230 | − | 4540 |
| = | X | − | 1044427 230 |
291 10 | = | X | − | 1044427 230 |
| - | X | = | - | 1044427 230 | − | 291 10 |
| - | X | = | - | 105112 23 |
105112 23 | = | X |
| X | = | 105112 23 |