| ( | X | − | 288509 100 | ) | × | 59 250 | + | 288509 100 | = | 308819 100 |
| 方程左边 = | X | × | 59 250 | − | 288509 100 | × | 59 250 | + | 288509 100 |
| = | X | × | 59 250 | − | 17022031 25000 | + | 288509 100 |
| = | 59 250 | X | + | 55105219 25000 |
59 250 | X | + | 55105219 25000 | = | 308819 100 |
59 250 | X | = | 308819 100 | − | 55105219 25000 |
59 250 | X | = | 22099531 25000 |
| X | = | 22099531 25000 | ÷ | 59 250 |
| = | 22099531 25000 | × | 250 59 |
| = | 22099531 100 | × | 1 59 |
| X | = | 22099531 5900 |
| X | = | 3745.68322 |