| ( | X | − | 9207 25 | − | 115 | − | 5000 | ) | × | 3 100 | = | 6000 |
| Left side of the equation = | X | × | 3 100 | − | 9207 25 | × | 3 100 | − | 115 | × | 3 100 | − | 5000 | × | 3 100 |
| = | X | × | 3 100 | − | 27621 2500 | − | 69 20 | − | 150 |
| = | 3 100 | X | − | 205623 1250 |
3 100 | X | − | 205623 1250 | = | 6000 |
3 100 | X | = | 6000 | + | 205623 1250 |
3 100 | X | = | 7705623 1250 |
| X | = | 7705623 1250 | ÷ | 3 100 |
| = | 7705623 1250 | × | 100 3 |
| = | 2568541 25 | × | 2 |
| X | = | 5137082 25 |
| X | = | 205483.28 |