| ( | 192539 | X | − | 180000 | ) | = | 275000 | X | × | 7 10 |
| Left side of the equation = | 192539 | X | − | 180000 |
| 192539 | X | − | 180000 | = | 275000 | X | × | 7 10 |
| Right side of the equation = | 192500 | X |
| 192539 | X | − | 180000 | = | 192500 | X |
| 192539 | X | − | 192500 | X | = | 180000 |
| 39 | X | = | 180000 |
| X | = | 180000 | ÷ | 39 |
| = | 180000 | × | 1 39 |
| = | 60000 | × | 1 13 |
| X | = | 60000 13 |
| X | = | 4615.384615 |