| X | − | 6970 | ÷ | 7600 | − | 6970 | = | 500 | − | 480 | ÷ | 540 | − | 480 |
| Left side of the equation = | X | − | 697 760 | − | 6970 |
| = | X | − | 5297897 760 |
| X | − | 5297897 760 | = | 500 | − | 480 | ÷ | 540 | − | 480 |
| Right side of the equation = | 500 | − | 8 9 | − | 480 |
| = | 172 9 |
| X | − | 5297897 760 | = | 172 9 |
| X | = | 172 9 | + | 5297897 760 |
| X | = | 47811793 6840 |