| ( | 1596 | − | 60 | X | ) | ( | 2700 | ÷ | 480 | × | 2630 | ÷ | 1000 | ) | × | 2630 | ÷ | 1460 | = | ( | 3396 | − | 60 | X | ) | ( | 2700 | ÷ | 480 | × | 1460 | ÷ | 1000 | ) |
| Left side of the equation = | ( | 1596 | − | 60 | X | ) | ( | 2700 | ÷ | 480 | × | 2630 | ÷ | 1000 | ) | × | 263 146 |
| ( | 1596 | − | 60 | X | ) | ( | 2700 | ÷ | 480 | × | 2630 | ÷ | 1000 | ) | × | 263 146 | = | ( | 3396 | − | 60 | X | ) | ( | 2700 | ÷ | 480 | × | 1460 | ÷ | 1000 | ) |
| Left side of the equation = | 1596 | ( | 2700 | ÷ | 480 | × | 2630 | ÷ | 1000 | ) | × | 263 146 | − | 60 | X | ( | 2700 | ÷ | 480 | × | 2630 | ÷ | 1000 | ) | × | 263 146 |
| = | 209874 73 | ( | 2700 | ÷ | 480 | × | 2630 | ÷ | 1000 | ) | − | 7890 73 | X | ( | 2700 | ÷ | 480 | × | 2630 | ÷ | 1000 | ) |
| = | 209874 73 | × | 2700 | ÷ | 480 | × | 2630 | ÷ | 1000 | − | 7890 73 | X | ( | 2700 | ÷ | 480 | × | 2630 | ÷ | 1000 | ) |