| ( | 180000 | + | 8600 | X | ) | ÷ | 2 | = | 66000 | + | 8600 | X | − | 2417 | X |
| Left side of the equation = | 180000 | × | 1 2 | + | 8600 | X | × | 1 2 |
| = | 90000 | + | 4300 | X |
| 90000 | + | 4300 | X | = | 66000 | + | 8600 | X | − | 2417 | X |
| Right side of the equation = | 66000 | + | 6183 | X |
| 90000 | + | 4300 | X | = | 66000 | + | 6183 | X |
| 4300 | X | − | 6183 | X | = | 66000 | − | 90000 |
| - | 1883 | X | = | 66000 | − | 90000 |
| - | 1883 | X | = | - | 24000 |
| 24000 | = | 1883 | X |
| 1883 | X | = | 24000 |
| X | = | 24000 | ÷ | 1883 |
| = | 24000 | × | 1 1883 |
| X | = | 24000 1883 |
| X | = | 12.745619 |