| ( | X | − | 20351 20 | − | 5000 | ) | × | 3 100 | = | X | − | 217849 20 | − | 20351 20 |
| Left side of the equation = | X | × | 3 100 | − | 20351 20 | × | 3 100 | − | 5000 | × | 3 100 |
| = | X | × | 3 100 | − | 61053 2000 | − | 150 |
| = | 3 100 | X | − | 361053 2000 |
3 100 | X | − | 361053 2000 | = | X | − | 217849 20 | − | 20351 20 |
| Right side of the equation = | X | − | 11910 |
3 100 | X | − | 361053 2000 | = | X | − | 11910 |
3 100 | X | − | X | = | - | 11910 | + | 361053 2000 |
| - | 97 100 | X | = | - | 11910 | + | 361053 2000 |
| - | 97 100 | X | = | - | 23458947 2000 |
23458947 2000 | = | 97 100 | X |
97 100 | X | = | 23458947 2000 |
| X | = | 23458947 2000 | ÷ | 97 100 |
| = | 23458947 2000 | × | 100 97 |
| = | 23458947 20 | × | 1 97 |
| X | = | 23458947 1940 |
| X | = | 12092.240722 |