| ( | 159657 50 | − | X | − | 335871 100 | ) | ÷ | 335871 100 | = | ( | 25627 25 | + | X | − | 221487 100 | ) | ÷ | 221487 100 |
| 方程左边 = | 159657 50 | × | 100 335871 | − | X | × | 100 335871 | − | 335871 100 | × | 100 335871 |
| = | 106438 111957 | − | X | × | 100 335871 | − | 1 |
| = | - | 5519 111957 | − | 100 335871 | X |
| - | 5519 111957 | − | 100 335871 | X | = | ( | 25627 25 | + | X | − | 221487 100 | ) | ÷ | 221487 100 |
| 方程右边 = | 25627 25 | × | 100 221487 | + | X | × | 100 221487 | − | 221487 100 | × | 100 221487 |
| = | 14644 31641 | + | X | × | 100 221487 | − | 1 |
| = | - | 16997 31641 | + | 100 221487 | X |
| - | 5519 111957 | − | 100 335871 | X | = | - | 16997 31641 | + | 100 221487 | X |
| - | 100 335871 | X | − | 100 221487 | X | = | - | 16997 31641 | + | 5519 111957 |