| X | − | 16863 25  | − | ( | X | − | 16863 25  | − | 10000 | ) | × | 3 100  | = | 159131 10  | 
| Left side of the equation = | X | − | 16863 25  | − | X | × | 3 100  | + | 16863 25  | × | 3 100  | + | 10000 | × | 3 100  | 
| = | X | − | 16863 25  | − | X | × | 3 100  | + | 50589 2500  | + | 300 | 
| = | 97 100  | X | − | 885711 2500  | 
97 100  | X | − | 885711 2500  | = | 159131 10  | 
97 100  | X | = | 159131 10  | + | 885711 2500  | 
97 100  | X | = | 40668461 2500  | 
| X | = | 40668461 2500  | ÷ | 97 100  | 
| = | 40668461 2500  | × | 100 97  | 
| = | 40668461 25  | × | 1 97  | 
| X | = | 40668461 2425  | 
| X | = | 16770.499381 |