| X | X | × | 30 | X | × | 80 100 | = | ( | X | − | 5 | ) | X | × | 90 100 | × | 30 |
| Left side of the equation = | X | X | × | 24 | X |
| X | X | × | 24 | X | = | ( | X | − | 5 | ) | X | × | 90 100 | × | 30 |
| Right side of the equation = | ( | X | − | 5 | ) | X | × | 27 |
| X | X | × | 24 | X | = | ( | X | − | 5 | ) | X | × | 27 |
| Right side of the equation = | X | X | × | 27 | − | 5 | X | × | 27 |
| = | X | X | × | 27 | − | 135 | X |
| X | X | × | 24 | X | = | X | X | × | 27 | − | 135 | X |