| 3100 | − | 3100 | ÷ | 87 4 | × | X | = | 2423 4 |
| Left side of the equation = | 3100 | − | 12400 87 | X |
| 3100 | − | 12400 87 | X | = | 2423 4 |
| - | 12400 87 | X | = | 2423 4 | − | 3100 |
| - | 12400 87 | X | = | - | 9977 4 |
9977 4 | = | 12400 87 | X |
12400 87 | X | = | 9977 4 |
| X | = | 9977 4 | ÷ | 12400 87 |
| = | 9977 4 | × | 87 12400 |
| X | = | 867999 49600 |
| X | = | 17.49998 |