| ( | 3917 50 | − | X | − | 10421 100 | ) | ÷ | 10421 100 | = | ( | 4761 20 | + | X | − | 44719 100 | ) | ÷ | 44719 100 |
| 方程左边 = | 3917 50 | × | 100 10421 | − | X | × | 100 10421 | − | 10421 100 | × | 100 10421 |
| = | 7834 10421 | − | X | × | 100 10421 | − | 1 |
| = | - | 2587 10421 | − | 100 10421 | X |
| - | 2587 10421 | − | 100 10421 | X | = | ( | 4761 20 | + | X | − | 44719 100 | ) | ÷ | 44719 100 |
| 方程右边 = | 4761 20 | × | 100 44719 | + | X | × | 100 44719 | − | 44719 100 | × | 100 44719 |
| = | 23805 44719 | + | X | × | 100 44719 | − | 1 |
| = | - | 20914 44719 | + | 100 44719 | X |
| - | 2587 10421 | − | 100 10421 | X | = | - | 20914 44719 | + | 100 44719 | X |
| - | 100 10421 | X | − | 100 44719 | X | = | - | 20914 44719 | + | 2587 10421 |
| - | 5514000 466016699 | X | = | - | 20914 44719 | + | 2587 10421 |
| - | 5514000 466016699 | X | = | - | 102256741 466016699 |
102256741 466016699 | = | 5514000 466016699 | X |
5514000 466016699 | X | = | 102256741 466016699 |
| X | = | 102256741 466016699 | ÷ | 5514000 466016699 |
| = | 102256741 466016699 | × | 466016699 5514000 |
| = | 102256741 613 | × | 613 5514000 |
| X | = | 62683382233 3380082000 |