| 0 | = | X | × | 120000 | − | 160 | × | 120000 | − | 250 | × | 120000 | − | 15000000 |
| Right side of the equation = | X | × | 120000 | − | 19200000 | − | 30000000 | − | 15000000 |
| = | 120000 | X | − | 64200000 |
| 0 | = | 120000 | X | − | 64200000 |
| - | 120000 | X | = | - | 64200000 | − | 0 |
| - | 120000 | X | = | - | 64200000 |
| 64200000 | = | 120000 | X |
| 120000 | X | = | 64200000 |
| X | = | 64200000 | ÷ | 120000 |
| = | 64200000 | × | 1 120000 |
| = | 535 | × | 1 |
| X | = | 535 |