| X | ÷ | 135 | − | 1 | = | 61 20000 | ( | X | + | 1000 | ) |
| 方程右边 = | 61 20000 | X | + | 61 20000 | × | 1000 |
| = | 61 20000 | X | + | 61 20 |
1 135 | X | − | 1 | = | 61 20000 | X | + | 61 20 |
1 135 | X | − | 61 20000 | X | = | 61 20 | + | 1 |
2353 540000 | X | = | 61 20 | + | 1 |
2353 540000 | X | = | 81 20 |
| X | = | 81 20 | ÷ | 2353 540000 |
| = | 81 20 | × | 540000 2353 |
| = | 81 | × | 27000 2353 |
| X | = | 2187000 2353 |
| X | = | 929.451764 |