| ( | 249 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | × | 2260 | ÷ | 1410 | = | ( | 303 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) |
| Left side of the equation = | ( | 249 5 | − | X | ) | × | 4520 47 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) |
| ( | 249 5 | − | X | ) | × | 4520 47 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | = | ( | 303 5 | − | X | ) | × | 60 | ( | 2739 | ÷ | 480 | × | 2260 | ÷ | 1000 | ) |
| Left side of the equation = | 249 5 | × | 4520 47 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | − | X | × | 4520 47 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) |
| = | 225096 47 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) | − | X | × | 4520 47 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) |
| = | 225096 47 | × | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | − | X | × | 4520 47 | ( | 2739 | ÷ | 480 | × | 1410 | ÷ | 1000 | ) |