| X | ÷ | 144 | + | 14 | ÷ | 87 | − | 9 200 | − | 2 | ÷ | 224 5 | = | 39 20000 | ( | 46 | + | X | ) |
| 方程左边 = | X | × | 1 144 | + | 14 87 | − | 9 200 | − | 5 112 |
| = | 1 144 | X | + | 17363 243600 |
1 144 | X | + | 17363 243600 | = | 39 20000 | ( | 46 | + | X | ) |
| 方程右边 = | 39 20000 | × | 46 | + | 39 20000 | X |
| = | 897 10000 | + | 39 20000 | X |
1 144 | X | + | 17363 243600 | = | 897 10000 | + | 39 20000 | X |
1 144 | X | − | 39 20000 | X | = | 897 10000 | − | 17363 243600 |
899 180000 | X | = | 897 10000 | − | 17363 243600 |
899 180000 | X | = | 56099 3045000 |
| X | = | 56099 3045000 | ÷ | 899 180000 |
| = | 56099 3045000 | × | 180000 899 |
| = | 56099 203 | × | 12 899 |
| X | = | 673188 182497 |
| X | = | 3.688762 |