| ( | 400 | − | 4579 50 | ) | × | 162 | X | × | 365 | − | 3561 100 | × | 365 | X | × | 542 | = | 8350000 | + | 10000000 | X |
| 方程左边 = | ( | 400 | − | 4579 50 | ) | × | 59130 | X | − | 70447263 10 | X |
| ( | 400 | − | 4579 50 | ) | × | 59130 | X | − | 70447263 10 | X | = | 8350000 | + | 10000000 | X |
| 方程左边 = | 400 | × | 59130 | X | − | 4579 50 | × | 59130 | X | − | 70447263 10 | X |
| = | 23652000 | X | − | 27075627 5 | X | − | 70447263 10 | X |
| = | 111921483 10 | X |
111921483 10 | X | = | 8350000 | + | 10000000 | X |
111921483 10 | X | − | 10000000 | X | = | 8350000 |
11921483 10 | X | = | 8350000 |
| X | = | 8350000 | ÷ | 11921483 10 |
| = | 8350000 | × | 10 11921483 |
| X | = | 83500000 11921483 |
| X | = | 7.004162 |