| ( | 3 4 | X | ) | − | 270 | ÷ | 3600 | = | ( | 3 4 | X | − | 270 | − | 144 | ) | ÷ | 3000 |
| Left side of the equation = | ( | 3 4 | X | ) | − | 3 40 |
| ( | 3 4 | X | ) | − | 3 40 | = | ( | 3 4 | X | − | 270 | − | 144 | ) | ÷ | 3000 |
| Left side of the equation = | 3 4 | X | − | 3 40 |
3 4 | X | − | 3 40 | = | ( | 3 4 | X | − | 270 | − | 144 | ) | ÷ | 3000 |
| Right side of the equation = | 3 4 | X | × | 1 3000 | − | 270 | × | 1 3000 | − | 144 | × | 1 3000 |
| = | 1 4000 | X | − | 9 100 | − | 6 125 |
| = | 1 4000 | X | − | 69 500 |
3 4 | X | − | 3 40 | = | 1 4000 | X | − | 69 500 |
3 4 | X | − | 1 4000 | X | = | - | 69 500 | + | 3 40 |
2999 4000 | X | = | - | 69 500 | + | 3 40 |
2999 4000 | X | = | - | 63 1000 |
| X | = | - | 63 1000 | ÷ | 2999 4000 |
| = | - | 63 1000 | × | 4000 2999 |
| = | - | 63 | × | 4 2999 |
| X | = | - | 252 2999 |
| X | = | - 0.084028 |