| ( | 77270 | − | 5 2 | X | ) | × | 54 5 | ÷ | 114 5 | × | 9 10 | = | 19737 | + | 11 | X |
| 方程左边 = | ( | 77270 | − | 5 2 | X | ) | × | 81 190 |
| ( | 77270 | − | 5 2 | X | ) | × | 81 190 | = | 19737 | + | 11 | X |
| 方程左边 = | 77270 | × | 81 190 | − | 5 2 | X | × | 81 190 |
| = | 625887 19 | − | 81 76 | X |
625887 19 | − | 81 76 | X | = | 19737 | + | 11 | X |
| - | 81 76 | X | − | 11 | X | = | 19737 | − | 625887 19 |
| - | 917 76 | X | = | 19737 | − | 625887 19 |
| - | 917 76 | X | = | - | 250884 19 |
250884 19 | = | 917 76 | X |
917 76 | X | = | 250884 19 |
| X | = | 250884 19 | ÷ | 917 76 |
| = | 250884 19 | × | 76 917 |
| = | 250884 | × | 4 917 |
| X | = | 1003536 917 |
| X | = | 1094.368593 |