| 300 | × | 273 100 | + | 82 25 | ( | x | − | 300 | ) | = | 273 100 | x | + | 109 |
| Left side of the equation = | 819 | + | 82 25 | ( | x | − | 300 | ) |
| 819 | + | 82 25 | ( | x | − | 300 | ) | = | 273 100 | x | + | 109 |
| Left side of the equation = | 819 | + | 82 25 | x | − | 82 25 | × | 300 |
| = | 819 | + | 82 25 | x | − | 984 |
| = | - | 165 | + | 82 25 | x |
| - | 165 | + | 82 25 | x | = | 273 100 | x | + | 109 |
82 25 | x | − | 273 100 | x | = | 109 | + | 165 |
11 20 | x | = | 109 | + | 165 |
11 20 | x | = | 274 |
| x | = | 274 | ÷ | 11 20 |
| = | 274 | × | 20 11 |
| x | = | 5480 11 |
| x | = | 498.181818 |