| ( | X | − | 14 | ) | × | 14 | = | ( | X | + | 26 | ) | × | 13 |
| Left side of the equation = | X | × | 14 | − | 14 | × | 14 |
| = | X | × | 14 | − | 196 |
| 14 | X | − | 196 | = | ( | X | + | 26 | ) | × | 13 |
| Right side of the equation = | X | × | 13 | + | 26 | × | 13 |
| = | X | × | 13 | + | 338 |
| 14 | X | − | 196 | = | 13 | X | + | 338 |
| 14 | X | − | 13 | X | = | 338 | + | 196 |
| X | = | 338 | + | 196 |
| X | = | 338 | + | 196 |
| X | = | 534 |