| X | − | ( | 5 | + | ( | X | − | 100 | ) | × | 1 10 | ) | = | 26697 100 |
| Left side of the equation = | X | − | 5 | − | ( | X | − | 100 | ) | × | 1 10 |
| = | X | − | 5 | − | X | × | 1 10 | + | 100 | × | 1 10 |
| = | X | − | 5 | − | X | × | 1 10 | + | 10 |
| = | 9 10 | X | + | 5 |
9 10 | X | + | 5 | = | 26697 100 |
9 10 | X | = | 26697 100 | − | 5 |
9 10 | X | = | 26197 100 |
| X | = | 26197 100 | ÷ | 9 10 |
| = | 26197 100 | × | 10 9 |
| = | 26197 10 | × | 1 9 |
| X | = | 26197 90 |
| X | = | 291.077778 |