| ( | 36567 25 | X | ) | − | ( | 59679 50 | X | ) | = | 12300431 100 |
| Left side of the equation = | 36567 25 | X | − | ( | 59679 50 | X | ) |
| = | 36567 25 | X | − | 59679 50 | X |
| = | 2691 10 | X |
2691 10 | X | = | 12300431 100 |
| X | = | 12300431 100 | ÷ | 2691 10 |
| = | 12300431 100 | × | 10 2691 |
| = | 946187 10 | × | 1 207 |
| X | = | 946187 2070 |
| X | = | 457.095169 |