| ( | X | − | 360 | ) | × | 3 4 | ÷ | 3600 | = | ( | X | − | 168 | ) | × | 3 4 | ÷ | 3000 |
| Left side of the equation = | ( | X | − | 360 | ) | × | 1 4800 |
| ( | X | − | 360 | ) | × | 1 4800 | = | ( | X | − | 168 | ) | × | 3 4 | ÷ | 3000 |
| Left side of the equation = | X | × | 1 4800 | − | 360 | × | 1 4800 |
| = | X | × | 1 4800 | − | 3 40 |
1 4800 | X | − | 3 40 | = | ( | X | − | 168 | ) | × | 3 4 | ÷ | 3000 |
| Right side of the equation = | ( | X | − | 168 | ) | × | 1 4000 |
1 4800 | X | − | 3 40 | = | ( | X | − | 168 | ) | × | 1 4000 |
| Right side of the equation = | X | × | 1 4000 | − | 168 | × | 1 4000 |
| = | X | × | 1 4000 | − | 21 500 |
1 4800 | X | − | 3 40 | = | 1 4000 | X | − | 21 500 |
1 4800 | X | − | 1 4000 | X | = | - | 21 500 | + | 3 40 |
| - | 1 24000 | X | = | - | 21 500 | + | 3 40 |
| - | 1 24000 | X | = | 33 1000 |
| - | 33 1000 | = | 1 24000 | X |
1 24000 | X | = | - | 33 1000 |
| X | = | - | 33 1000 | ÷ | 1 24000 |
| = | - | 33 1000 | × | 24000 |
| = | - | 33 | × | 24 |
| X | = | - | 792 |