| ( | X | − | 3224 | − | 5000 | ) | × | 1 10 | − | 2520 | = | X | − | 119154 5 | − | 3224 |
| 方程左边 = | X | × | 1 10 | − | 3224 | × | 1 10 | − | 5000 | × | 1 10 | − | 2520 |
| = | X | × | 1 10 | − | 1612 5 | − | 500 | − | 2520 |
| = | 1 10 | X | − | 16712 5 |
1 10 | X | − | 16712 5 | = | X | − | 119154 5 | − | 3224 |
| 方程右边 = | X | − | 135274 5 |
1 10 | X | − | 16712 5 | = | X | − | 135274 5 |
1 10 | X | − | X | = | - | 135274 5 | + | 16712 5 |
| - | 9 10 | X | = | - | 135274 5 | + | 16712 5 |
| - | 9 10 | X | = | - | 118562 5 |
118562 5 | = | 9 10 | X |
9 10 | X | = | 118562 5 |
| X | = | 118562 5 | ÷ | 9 10 |
| = | 118562 5 | × | 10 9 |
| = | 118562 | × | 2 9 |
| X | = | 237124 9 |
| X | = | 26347.111111 |