| 4300 | − | 4000 | ÷ | 5000 | − | 4000 | = | X | − | 6528 | ÷ | 7140 | − | 6528 |
| 方程左边 = | 4300 | − | 4 5 | − | 4000 |
| = | 1496 5 |
1496 5 | = | X | − | 6528 | ÷ | 7140 | − | 6528 |
| 方程右边 = | X | − | 32 35 | − | 6528 |
| = | X | − | 228512 35 |
1496 5 | = | X | − | 228512 35 |
| - | X | = | - | 228512 35 | − | 1496 5 |
| - | X | = | - | 238984 35 |
238984 35 | = | X |
| X | = | 238984 35 |