| ( | 108464 | − | 3 2 | X | ) | × | 12 | ÷ | 23 | × | 9 10 | = | 23103 | + | 10 | X |
| Left side of the equation = | ( | 108464 | − | 3 2 | X | ) | × | 54 115 |
| ( | 108464 | − | 3 2 | X | ) | × | 54 115 | = | 23103 | + | 10 | X |
| Left side of the equation = | 108464 | × | 54 115 | − | 3 2 | X | × | 54 115 |
| = | 5857056 115 | − | 81 115 | X |
5857056 115 | − | 81 115 | X | = | 23103 | + | 10 | X |
| - | 81 115 | X | − | 10 | X | = | 23103 | − | 5857056 115 |
| - | 1231 115 | X | = | 23103 | − | 5857056 115 |
| - | 1231 115 | X | = | - | 3200211 115 |
3200211 115 | = | 1231 115 | X |
1231 115 | X | = | 3200211 115 |
| X | = | 3200211 115 | ÷ | 1231 115 |
| = | 3200211 115 | × | 115 1231 |
| = | 3200211 | × | 1 1231 |
| X | = | 3200211 1231 |
| X | = | 2599.683997 |