| 2800 | X | − | 2800 | × | 200 | − | 2800 | X | × | 5 100 | = | 2800 | × | 200 | × | 20 100 |
| Left side of the equation = | 2800 | X | − | 560000 | − | 140 | X |
| = | 2660 | X | − | 560000 |
| 2660 | X | − | 560000 | = | 2800 | × | 200 | × | 20 100 |
| Right side of the equation = | 112000 |
| 2660 | X | − | 560000 | = | 112000 |
| 2660 | X | = | 112000 | + | 560000 |
| 2660 | X | = | 672000 |
| X | = | 672000 | ÷ | 2660 |
| = | 672000 | × | 1 2660 |
| = | 4800 | × | 1 19 |
| X | = | 4800 19 |
| X | = | 252.631579 |