| ( | X | − | 26629234 | ) | ÷ | 26629234 | = | 7 200 |
| 方程左边 = | X | × | 1 26629234 | − | 26629234 | × | 1 26629234 |
| = | X | × | 1 26629234 | − | 13314617 13314617 |
1 26629234 | X | − | 13314617 13314617 | = | 7 200 |
1 26629234 | X | = | 7 200 | + | 13314617 13314617 |
1 26629234 | X | = | 2756125719 2662923400 |
| X | = | 2756125719 2662923400 | ÷ | 1 26629234 |
| = | 2756125719 2662923400 | × | 26629234 |
| = | 2756125719 1331461700 | × | 13314617 |
| X | = | 36696758352334623 1331461700 |