| X | + | 800 | + | ( | X | + | 800 | ) | × | 15 100 | = | 14000 |
| 方程左边 = | X | + | 800 | + | X | × | 15 100 | + | 800 | × | 15 100 |
| = | X | + | 800 | + | X | × | 15 100 | + | 120 |
| = | 23 20 | X | + | 920 |
23 20 | X | + | 920 | = | 14000 |
23 20 | X | = | 14000 | − | 920 |
23 20 | X | = | 13080 |
| X | = | 13080 | ÷ | 23 20 |
| = | 13080 | × | 20 23 |
| X | = | 261600 23 |
| X | = | 11373.913043 |