| ( | 138164 | − | X | ) | ÷ | X | = | 5263 10000 |
| 方程两边同时乘以: | X |
| ( | 138164 | − | X | ) | = | 5263 10000 | X |
| 138164 | − | X | = | 5263 10000 | X |
| - | X | − | 5263 10000 | X | = | - | 138164 |
| - | 15263 10000 | X | = | - | 138164 |
| 138164 | = | 15263 10000 | X |
15263 10000 | X | = | 138164 |
| X | = | 138164 | ÷ | 15263 10000 |
| = | 138164 | × | 10000 15263 |
| X | = | 1381640000 15263 |
| X | = | 90522.177816 |