| 200 | ÷ | 87 | + | X | ÷ | 135 | − | 1 | = | 61 20000 | ( | 1600 | + | X | ) |
| 方程左边 = | 200 87 | + | X | × | 1 135 | − | 1 |
| = | 113 87 | + | 1 135 | X |
113 87 | + | 1 135 | X | = | 61 20000 | ( | 1600 | + | X | ) |
| 方程右边 = | 61 20000 | × | 1600 | + | 61 20000 | X |
| = | 122 25 | + | 61 20000 | X |
113 87 | + | 1 135 | X | = | 122 25 | + | 61 20000 | X |
1 135 | X | − | 61 20000 | X | = | 122 25 | − | 113 87 |
2353 540000 | X | = | 122 25 | − | 113 87 |
2353 540000 | X | = | 7789 2175 |
| X | = | 7789 2175 | ÷ | 2353 540000 |
| = | 7789 2175 | × | 540000 2353 |
| = | 7789 29 | × | 7200 2353 |
| X | = | 56080800 68237 |
| X | = | 821.853247 |