| ( | 400 | − | X | ) | ( | 8 | + | X | ÷ | 10 | ) | = | 33000 |
| Left side of the equation = | 400 | ( | 8 | + | X | ÷ | 10 | ) | − | X | ( | 8 | + | X | ÷ | 10 | ) |
| = | 400 | × | 8 | + | 400 | X | ÷ | 10 | − | X | ( | 8 | + | X | ÷ | 10 | ) |
| = | 3200 | + | 40 | X | − | X | ( | 8 | + | X | ÷ | 10 | ) |
| = | 3200 | + | 40 | X | − | X | × | 8 | − | X | X | ÷ | 10 |
| = | 3200 | + | 32 | X | − | X | X | × | 1 10 |
| 3200 | + | 32 | X | − | X | X | × | 1 10 | = | 33000 |