| 1946 | − | 7 | ( | 190 | − | 4 | x | ) | = | 956 | − | 2 | ( | 3 | x | − | 17 | ) |
| Left side of the equation = | 1946 | − | 7 | × | 190 | + | 7 | × | 4 | x |
| = | 1946 | − | 1330 | + | 28 | x |
| = | 616 | + | 28 | x |
| 616 | + | 28 | x | = | 956 | − | 2 | ( | 3 | x | − | 17 | ) |
| Right side of the equation = | 956 | − | 2 | × | 3 | x | + | 2 | × | 17 |
| = | 956 | − | 6 | x | + | 34 |
| = | 990 | − | 6 | x |
| 616 | + | 28 | x | = | 990 | − | 6 | x |
| 28 | x | + | 6 | x | = | 990 | − | 616 |
| 34 | x | = | 990 | − | 616 |
| 34 | x | = | 374 |
| x | = | 374 | ÷ | 34 |
| = | 374 | × | 1 34 |
| = | 11 | × | 1 |
| x | = | 11 |