| X | × | 35 100 | + | ( | 60 | − | X | ) | × | 45 100 | = | 60 | × | 39 100 |
| Left side of the equation = | 35 100 | X | + | 60 | × | 45 100 | − | X | × | 45 100 |
| = | 35 100 | X | + | 27 | − | X | × | 45 100 |
| = | - | 1 10 | X | + | 27 |
| - | 1 10 | X | + | 27 | = | 60 | × | 39 100 |
| Right side of the equation = | 117 5 |
| - | 1 10 | X | + | 27 | = | 117 5 |
| - | 1 10 | X | = | 117 5 | − | 27 |
| - | 1 10 | X | = | - | 18 5 |
18 5 | = | 1 10 | X |
1 10 | X | = | 18 5 |
| X | = | 18 5 | ÷ | 1 10 |
| = | 18 5 | × | 10 |
| = | 18 | × | 2 |
| X | = | 36 |