| ( | 11668933 100 | − | X | ) | ÷ | 11668933 100 | = | 40 100 |
| 方程左边 = | 11668933 100 | × | 100 11668933 | − | X | × | 100 11668933 |
| = | 1907 1907 | − | X | × | 100 11668933 |
1907 1907 | − | 100 11668933 | X | = | 40 100 |
| - | 100 11668933 | X | = | 40 100 | − | 1907 1907 |
| - | 100 11668933 | X | = | - | 5721 9535 |
5721 9535 | = | 100 11668933 | X |
100 11668933 | X | = | 5721 9535 |
| X | = | 5721 9535 | ÷ | 100 11668933 |
| = | 5721 9535 | × | 11668933 100 |
| X | = | 66757965693 953500 |