| 24 | ( | 18 | X | + | 500 | ) | + | 400 | = | 54 | X |
| Left side of the equation = | 24 | × | 18 | X | + | 24 | × | 500 | + | 400 |
| = | 432 | X | + | 12000 | + | 400 |
| = | 432 | X | + | 12400 |
| 432 | X | + | 12400 | = | 54 | X |
| 432 | X | − | 54 | X | = | - | 12400 |
| 378 | X | = | - | 12400 |
| X | = | - | 12400 | ÷ | 378 |
| = | - | 12400 | × | 1 378 |
| = | - | 6200 | × | 1 189 |
| X | = | - | 6200 189 |
| X | = | - 32.804233 |