| ( | X | − | 5544 5 | − | 5000 | ) | × | 1 10 | = | X | − | 871257 100 | − | 5544 5 |
| 方程左边 = | X | × | 1 10 | − | 5544 5 | × | 1 10 | − | 5000 | × | 1 10 |
| = | X | × | 1 10 | − | 2772 25 | − | 500 |
| = | 1 10 | X | − | 15272 25 |
1 10 | X | − | 15272 25 | = | X | − | 871257 100 | − | 5544 5 |
| 方程右边 = | X | − | 982137 100 |
1 10 | X | − | 15272 25 | = | X | − | 982137 100 |
1 10 | X | − | X | = | - | 982137 100 | + | 15272 25 |
| - | 9 10 | X | = | - | 982137 100 | + | 15272 25 |
| - | 9 10 | X | = | - | 921049 100 |
921049 100 | = | 9 10 | X |
9 10 | X | = | 921049 100 |
| X | = | 921049 100 | ÷ | 9 10 |
| = | 921049 100 | × | 10 9 |
| = | 921049 10 | × | 1 9 |
| X | = | 921049 90 |
| X | = | 10233.877778 |