| ( | X | − | 3 | ) | × | 5 2 | + | 5 | = | ( | X | − | 33 | ) | × | 6 5 | + | 40 |
| 方程左边 = | X | × | 5 2 | − | 3 | × | 5 2 | + | 5 |
| = | X | × | 5 2 | − | 15 2 | + | 5 |
| = | 5 2 | X | − | 5 2 |
5 2 | X | − | 5 2 | = | ( | X | − | 33 | ) | × | 6 5 | + | 40 |
| 方程右边 = | X | × | 6 5 | − | 33 | × | 6 5 | + | 40 |
| = | X | × | 6 5 | − | 198 5 | + | 40 |
| = | 6 5 | X | + | 2 5 |
5 2 | X | − | 5 2 | = | 6 5 | X | + | 2 5 |
5 2 | X | − | 6 5 | X | = | 2 5 | + | 5 2 |
13 10 | X | = | 2 5 | + | 5 2 |
13 10 | X | = | 29 10 |
| X | = | 29 10 | ÷ | 13 10 |
| = | 29 10 | × | 10 13 |
| = | 29 | × | 1 13 |
| X | = | 29 13 |
| X | = | 2.230769 |