| ( | X | − | 9819 | ) | × | 10000 | ÷ | 254 | × | 3 10 | + | ( | X | − | 228297 25 | ) | ÷ | 228297 25 | × | 100 | × | 3 2 | = | 21 2 |
| Left side of the equation = | ( | X | − | 9819 | ) | × | 1500 127 | + | ( | X | − | 228297 25 | ) | × | 1250 76099 |
| ( | X | − | 9819 | ) | × | 1500 127 | + | ( | X | − | 228297 25 | ) | × | 1250 76099 | = | 21 2 |
| Left side of the equation = | X | × | 1500 127 | − | 9819 | × | 1500 127 | + | ( | X | − | 228297 25 | ) | × | 1250 76099 |
| = | X | × | 1500 127 | − | 14728500 127 | + | ( | X | − | 228297 25 | ) | × | 1250 76099 |
| = | 1500 127 | X | − | 14728500 127 | + | X | × | 1250 76099 | − | 228297 25 | × | 1250 76099 |
| = | 1500 127 | X | − | 14728500 127 | + | X | × | 1250 76099 | − | 11414850 76099 |