3 20 | × | 20 | X | + | 17 20 | × | 44 | X | = | 14338 | × | 53 100 |
| Left side of the equation = | 3 | X | + | 187 5 | X |
| = | 202 5 | X |
202 5 | X | = | 14338 | × | 53 100 |
| Right side of the equation = | 379957 50 |
202 5 | X | = | 379957 50 |
| X | = | 379957 50 | ÷ | 202 5 |
| = | 379957 50 | × | 5 202 |
| = | 379957 10 | × | 1 202 |
| X | = | 379957 2020 |
| X | = | 188.097525 |