| ( | 3 4 | X | − | 4263349 500 | ) | ÷ | 27000 | = | 5 100 |
| Left side of the equation = | 3 4 | X | × | 1 27000 | − | 4263349 500 | × | 1 27000 |
| = | 1 36000 | X | − | 4263349 13500000 |
1 36000 | X | − | 4263349 13500000 | = | 5 100 |
1 36000 | X | = | 5 100 | + | 4263349 13500000 |
1 36000 | X | = | 4938349 13500000 |
| X | = | 4938349 13500000 | ÷ | 1 36000 |
| = | 4938349 13500000 | × | 36000 |
| = | 4938349 375 | × | 1 |
| X | = | 4938349 375 |
| X | = | 13168.930667 |