| ( | 96 | − | X | ) | X | × | 72 | = | ( | 100 | − | X | ) | X | × | 60 |
| Left side of the equation = | 96 | X | × | 72 | − | X | X | × | 72 |
| = | 6912 | X | − | X | X | × | 72 |
| 6912 | X | − | X | X | × | 72 | = | ( | 100 | − | X | ) | X | × | 60 |
| Right side of the equation = | 100 | X | × | 60 | − | X | X | × | 60 |
| = | 6000 | X | − | X | X | × | 60 |
| 6912 | X | − | X | X | × | 72 | = | 6000 | X | − | X | X | × | 60 |