| ( | X | − | 1860 | − | 5000 | ) | × | 1 10 | = | X | − | 10950 | − | 1860 |
| 方程左边 = | X | × | 1 10 | − | 1860 | × | 1 10 | − | 5000 | × | 1 10 |
| = | X | × | 1 10 | − | 186 | − | 500 |
| = | 1 10 | X | − | 686 |
1 10 | X | − | 686 | = | X | − | 10950 | − | 1860 |
| 方程右边 = | X | − | 12810 |
1 10 | X | − | 686 | = | X | − | 12810 |
1 10 | X | − | X | = | - | 12810 | + | 686 |
| - | 9 10 | X | = | - | 12810 | + | 686 |
| - | 9 10 | X | = | - | 12124 |
| 12124 | = | 9 10 | X |
9 10 | X | = | 12124 |
| X | = | 12124 | ÷ | 9 10 |
| = | 12124 | × | 10 9 |
| X | = | 121240 9 |
| X | = | 13471.111111 |