| ( | 100 | X | − | 68357 100 | − | ( | 13 | X | − | 20 | ) | × | 1 10 | ) | × | 3 4 | = | 188 |
| 方程左边 = | 100 | X | × | 3 4 | − | 68357 100 | × | 3 4 | − | ( | 13 | X | − | 20 | ) | × | 1 10 | × | 3 4 |
| = | 75 | X | − | 205071 400 | − | ( | 13 | X | − | 20 | ) | × | 3 40 |
| = | 75 | X | − | 205071 400 | − | 13 | X | × | 3 40 | + | 20 | × | 3 40 |
| = | 75 | X | − | 205071 400 | − | 39 40 | X | + | 3 2 |
| = | 2961 40 | X | − | 204471 400 |
2961 40 | X | − | 204471 400 | = | 188 |
2961 40 | X | = | 188 | + | 204471 400 |
2961 40 | X | = | 279671 400 |
| X | = | 279671 400 | ÷ | 2961 40 |
| = | 279671 400 | × | 40 2961 |
| = | 39953 10 | × | 1 423 |
| X | = | 39953 4230 |
| X | = | 9.445154 |