| 100 | = | 300 | X | − | 2800000 | − | 160 | X |
| Right side of the equation = | 140 | X | − | 2800000 |
| 100 | = | 140 | X | − | 2800000 |
| - | 140 | X | = | - | 2800000 | − | 100 |
| - | 140 | X | = | - | 2800100 |
| 2800100 | = | 140 | X |
| 140 | X | = | 2800100 |
| X | = | 2800100 | ÷ | 140 |
| = | 2800100 | × | 1 140 |
| = | 140005 | × | 1 7 |
| X | = | 140005 7 |
| X | = | 20000.714286 |