| X | ÷ | 135 | + | 160 | ÷ | 87 | − | 1 | = | 77 20000 | ( | 1360 | + | X | ) |
| 方程左边 = | X | × | 1 135 | + | 160 87 | − | 1 |
| = | 1 135 | X | + | 73 87 |
1 135 | X | + | 73 87 | = | 77 20000 | ( | 1360 | + | X | ) |
| 方程右边 = | 77 20000 | × | 1360 | + | 77 20000 | X |
| = | 1309 250 | + | 77 20000 | X |
1 135 | X | + | 73 87 | = | 1309 250 | + | 77 20000 | X |
1 135 | X | − | 77 20000 | X | = | 1309 250 | − | 73 87 |
1921 540000 | X | = | 1309 250 | − | 73 87 |
1921 540000 | X | = | 95633 21750 |
| X | = | 95633 21750 | ÷ | 1921 540000 |
| = | 95633 21750 | × | 540000 1921 |
| = | 95633 29 | × | 720 1921 |
| X | = | 68855760 55709 |
| X | = | 1235.989876 |