| ( | 32 | + | X | − | 24 | ) | ( | 200 | − | 5 | X | ) | = | 2035 |
| 方程左边 = | 32 | ( | 200 | − | 5 | X | ) | + | X | ( | 200 | − | 5 | X | ) | − | 24 | ( | 200 | − | 5 | X | ) |
| = | 32 | × | 200 | − | 32 | × | 5 | X | + | X | ( | 200 | − | 5 | X | ) | − | 24 | ( | 200 | − | 5 | X | ) |
| = | 6400 | − | 160 | X | + | X | ( | 200 | − | 5 | X | ) | − | 24 | ( | 200 | − | 5 | X | ) |
| = | 6400 | − | 160 | X | + | X | × | 200 | − | X | × | 5 | X | − | 24 | ( | 200 | − | 5 | X | ) |
| = | 6400 | + | 40 | X | − | X | × | 5 | X | − | 24 | ( | 200 | − | 5 | X | ) |
| = | 6400 | + | 40 | X | − | X | × | 5 | X | − | 24 | × | 200 | + | 24 | × | 5 | X |
| = | 6400 | + | 40 | X | − | X | × | 5 | X | − | 4800 | + | 120 | X |
| = | 1600 | + | 160 | X | − | X | × | 5 | X |
| 1600 | + | 160 | X | − | X | × | 5 | X | = | 2035 |