| ( | x | − | 4937 40 | ) | × | 10 | − | 1 | − | 1 | = | 3 2 |
| Left side of the equation = | ( | x | − | 4937 40 | ) | × | 10 | − | 2 |
| ( | x | − | 4937 40 | ) | × | 10 | − | 2 | = | 3 2 |
| Left side of the equation = | x | × | 10 | − | 4937 40 | × | 10 | − | 2 |
| = | x | × | 10 | − | 4937 4 | − | 2 |
| = | 10 | x | − | 4945 4 |
| 10 | x | − | 4945 4 | = | 3 2 |
| 10 | x | = | 3 2 | + | 4945 4 |
| 10 | x | = | 4951 4 |
| x | = | 4951 4 | ÷ | 10 |
| = | 4951 4 | × | 1 10 |
| x | = | 4951 40 |
| x | = | 123.775 |