| 23040 | = | ( | ( | 220 | + | 260 | ) | × | 61 | − | x | ) | × | 9 10 |
| Right side of the equation = | ( | 220 | + | 260 | ) | × | 61 | × | 9 10 | − | x | × | 9 10 |
| = | ( | 220 | + | 260 | ) | × | 549 10 | − | x | × | 9 10 |
| = | 220 | × | 549 10 | + | 260 | × | 549 10 | − | 9 10 | x |
| = | 12078 | + | 14274 | − | 9 10 | x |
| = | 26352 | − | 9 10 | x |
| 23040 | = | 26352 | − | 9 10 | x |
9 10 | x | = | 26352 | − | 23040 |
9 10 | x | = | 3312 |
| x | = | 3312 | ÷ | 9 10 |
| = | 3312 | × | 10 9 |
| = | 368 | × | 10 |
| x | = | 3680 |