| ( | 70722 | − | 5 2 | X | ) | × | 76 5 | ÷ | 261 10 | × | 9 10 | = | 19459 | + | 10 | X |
| 方程左边 = | ( | 70722 | − | 5 2 | X | ) | × | 76 145 |
| ( | 70722 | − | 5 2 | X | ) | × | 76 145 | = | 19459 | + | 10 | X |
| 方程左边 = | 70722 | × | 76 145 | − | 5 2 | X | × | 76 145 |
| = | 5374872 145 | − | 38 29 | X |
5374872 145 | − | 38 29 | X | = | 19459 | + | 10 | X |
| - | 38 29 | X | − | 10 | X | = | 19459 | − | 5374872 145 |
| - | 328 29 | X | = | 19459 | − | 5374872 145 |
| - | 328 29 | X | = | - | 2553317 145 |
2553317 145 | = | 328 29 | X |
328 29 | X | = | 2553317 145 |
| X | = | 2553317 145 | ÷ | 328 29 |
| = | 2553317 145 | × | 29 328 |
| = | 2553317 5 | × | 1 328 |
| X | = | 2553317 1640 |
| X | = | 1556.90061 |