| 450 | X | − | 15501 50 | − | 240 | X | ( | 450 | X | × | 13 100 | − | 15 | X | − | 152 5 | ) | X | × | 12 100 | = | 0 |
| 方程左边 = | 450 | X | − | 15501 50 | − | 144 5 | X | ( | 450 | X | × | 13 100 | − | 15 | X | − | 152 5 | ) | X |
| 450 | X | − | 15501 50 | − | 144 5 | X | ( | 450 | X | × | 13 100 | − | 15 | X | − | 152 5 | ) | X | = | 0 |
| 方程左边 = | 450 | X | − | 15501 50 | − | 144 5 | X | × | 450 | X | × | 13 100 | X | + | 144 5 | X | × | 15 |
| = | 450 | X | − | 15501 50 | − | 8424 5 | X | X | X | + | 432 | X | X | X | + | 21888 25 |
| 450 | X | − | 15501 50 | − | 8424 5 | X | X | X | + | 432 | X | X | X | + | 21888 25 | = | 0 |