| 495 | − | 495 | × | 40 | ÷ | 300 | − | 70 | − | 30 | ( | 495 | ÷ | 600 | ) | = | x |
| Left side of the equation = | 495 | − | 66 | − | 70 | − | 30 | ( | 495 | ÷ | 600 | ) |
| = | 359 | − | 30 | ( | 495 | ÷ | 600 | ) |
| 359 | − | 30 | ( | 495 | ÷ | 600 | ) | = | x |
| Left side of the equation = | 359 | − | 30 | × | 495 | ÷ | 600 |
| = | 359 | − | 99 4 |
| = | 1337 4 |
1337 4 | = | x |
| - | x | = | - | 1337 4 |
1337 4 | = | x |
| x | = | 1337 4 |