| ( | X | − | 300 | ) | × | 3 4 | ÷ | 3300 | = | ( | X | − | 300 | − | 360 | ) | × | 3 4 | ÷ | 3000 |
| Left side of the equation = | ( | X | − | 300 | ) | × | 1 4400 |
| ( | X | − | 300 | ) | × | 1 4400 | = | ( | X | − | 300 | − | 360 | ) | × | 3 4 | ÷ | 3000 |
| Left side of the equation = | X | × | 1 4400 | − | 300 | × | 1 4400 |
| = | X | × | 1 4400 | − | 3 44 |
1 4400 | X | − | 3 44 | = | ( | X | − | 300 | − | 360 | ) | × | 3 4 | ÷ | 3000 |
| Right side of the equation = | ( | X | − | 300 | − | 360 | ) | × | 1 4000 |
1 4400 | X | − | 3 44 | = | ( | X | − | 300 | − | 360 | ) | × | 1 4000 |
| Right side of the equation = | X | × | 1 4000 | − | 300 | × | 1 4000 | − | 360 | × | 1 4000 |
| = | X | × | 1 4000 | − | 3 40 | − | 9 100 |
| = | 1 4000 | X | − | 33 200 |
1 4400 | X | − | 3 44 | = | 1 4000 | X | − | 33 200 |
1 4400 | X | − | 1 4000 | X | = | - | 33 200 | + | 3 44 |
| - | 1 44000 | X | = | - | 33 200 | + | 3 44 |
| - | 1 44000 | X | = | - | 213 2200 |
213 2200 | = | 1 44000 | X |
1 44000 | X | = | 213 2200 |
| X | = | 213 2200 | ÷ | 1 44000 |
| = | 213 2200 | × | 44000 |
| = | 213 | × | 20 |
| X | = | 4260 |