| ( | 54000 | − | 728 125 | X | ) | ÷ | 91 2 | × | X | × | 100 100 | = | 19 500 |
| Left side of the equation = | ( | 54000 | − | 728 125 | X | ) | × | 2 91 | X |
| ( | 54000 | − | 728 125 | X | ) | × | 2 91 | X | = | 19 500 |
| Left side of the equation = | 54000 | × | 2 91 | X | − | 728 125 | X | × | 2 91 | X |
| = | 108000 91 | X | − | 16 125 | X | X |
108000 91 | X | − | 16 125 | X | X | = | 19 500 |