| 460000 | = | 183 100 | ( | 390 | x | − | 120 | × | 390 | ) | + | 48 5 | ( | 390 | × | 120 | ) |
| Right side of the equation = | 183 100 | × | 390 | x | − | 183 100 | × | 120 | × | 390 | + | 48 5 | ( | 390 | × | 120 | ) |
| = | 7137 10 | x | − | 85644 | + | 48 5 | ( | 390 | × | 120 | ) |
| = | 7137 10 | x | − | 85644 | + | 48 5 | × | 390 | × | 120 |
| = | 7137 10 | x | − | 85644 | + | 449280 |
| = | 7137 10 | x | + | 363636 |
| 460000 | = | 7137 10 | x | + | 363636 |
| - | 7137 10 | x | = | 363636 | − | 460000 |
| - | 7137 10 | x | = | - | 96364 |
| 96364 | = | 7137 10 | x |
7137 10 | x | = | 96364 |
| x | = | 96364 | ÷ | 7137 10 |
| = | 96364 | × | 10 7137 |
| x | = | 963640 7137 |
| x | = | 135.020317 |