| ( | 100 | X | − | 68357 100 | − | 97 10 | ) | × | 3 4 | = | 188 |
| 方程左边 = | 100 | X | × | 3 4 | − | 68357 100 | × | 3 4 | − | 97 10 | × | 3 4 |
| = | 75 | X | − | 205071 400 | − | 291 40 |
| = | 75 | X | − | 207981 400 |
| 75 | X | − | 207981 400 | = | 188 |
| 75 | X | = | 188 | + | 207981 400 |
| 75 | X | = | 283181 400 |
| X | = | 283181 400 | ÷ | 75 |
| = | 283181 400 | × | 1 75 |
| X | = | 283181 30000 |
| X | = | 9.439367 |