3 20 | × | 20 | X | + | 17 20 | × | 44 | X | = | 19631 | × | 53 100 |
| Left side of the equation = | 3 | X | + | 187 5 | X |
| = | 202 5 | X |
202 5 | X | = | 19631 | × | 53 100 |
| Right side of the equation = | 1040443 100 |
202 5 | X | = | 1040443 100 |
| X | = | 1040443 100 | ÷ | 202 5 |
| = | 1040443 100 | × | 5 202 |
| = | 1040443 20 | × | 1 202 |
| X | = | 1040443 4040 |
| X | = | 257.535396 |