| X | − | 16500 | − | 16500 | × | 3 20 | = | 3 20 | X | − | 16500 | × | 3 20 |
| 方程左边 = | X | − | 16500 | − | 2475 |
| = | X | − | 18975 |
| X | − | 18975 | = | 3 20 | X | − | 16500 | × | 3 20 |
| 方程右边 = | 3 20 | X | − | 2475 |
| X | − | 18975 | = | 3 20 | X | − | 2475 |
| X | − | 3 20 | X | = | - | 2475 | + | 18975 |
17 20 | X | = | - | 2475 | + | 18975 |
17 20 | X | = | 16500 |
| X | = | 16500 | ÷ | 17 20 |
| = | 16500 | × | 20 17 |
| X | = | 330000 17 |
| X | = | 19411.764706 |