| 100 | ÷ | 135 | + | 160 | ÷ | 87 | − | 200 | ÷ | 130 | − | X | ÷ | 1000 | = | 7857143 10000000000 | ( | 560 | + | X | ) |
| 方程左边 = | 20 27 | + | 160 87 | − | 20 13 | − | X | × | 1 1000 |
| = | 10600 10179 | − | 1 1000 | X |
10600 10179 | − | 1 1000 | X | = | 7857143 10000000000 | ( | 560 | + | X | ) |
| 方程右边 = | 7857143 10000000000 | × | 560 | + | 7857143 10000000000 | X |
| = | 55000001 125000000 | + | 7857143 10000000000 | X |
10600 10179 | − | 1 1000 | X | = | 55000001 125000000 | + | 7857143 10000000000 | X |
| - | 1 1000 | X | − | 7857143 10000000000 | X | = | 55000001 125000000 | − | 10600 10179 |